company is currently preparing its segmented financial reports. Identify whether each of the business units described below should be reported as an operating segment, or should be aggregated with other DII business units. (a) (b) (c) (d) DII recently began offering consulting services in South America, and has the following results for the year just ended: Brazil, 1% of total revenue; Chile, 3% of total revenue; Argentina 1.5% of total revenue; Costa Rica, 2% of total revenue. Due to the nature of the consulting services, very few assets are required by the South American operations. Similar regulatory requirements exist in each of these countries. DII's northern division has extremely high expenses, and while it generates 18% of DII's revenue, its net profit is less than 2% of DII's total profit. DII's European division uses 12% of DII's total assets. DII owns and operates Eastern Canadian Delivery Services and Western Canadian Delivery Services. Both subsidiaries use similar delivery methods, and are subje