Ceck y Five of eight internally reported operating segments of Rollins Company qualify under the standards set by ASC 280 for segment reporting. However, the five Identified segments do not meet the 75 percent revenue test. ASC 280 prescribes that management Multiple Choice 037 include the heoding "corporate headquarters" as an operating seament consolidate the remaining operating segments ond include them under an "all other category subdivide segments until there ane at least 10 reporteble segments select aoditional operating segments une the 75% threshold is met