1. Bass Industries operates in four different industries. Information concerning the operations of these industries for the year 2011 is as follows:

Revenue:

Industry Segment	Total	Intersegment	Operating Profit (Loss)	Segment Assets
A	$24,000	$4,200	$2,700	$22,400
B	18,000	2,200	(2,000)	25,200
C	90,000	14,000	3,600	70,000
D	168,000	- 0 -	23,700	162,400
$300,000	$28,000	$280,000

Required:

1. Complete the following schedule to determine which of the above segments must be treated as reportable segments:

10% Test for

Segment	Revenue	Operating Profit (Loss)	Segment Assets	Reportable?
A
B
C
D