Carlton Company is involved in four separate industries. The following information is available for each of the four industries.

Operating Segment	Total Revenue	Operating Profit (Loss)	Identifiable Assets
W	$60,000	$15,000	$167,000
X	10,000	3,000	83,000
Y	23,000	(2,000)	21,000
Z	9,000	1,000	19,000
	$102,000	$17,000	$290,000

Instructions:

Determine which of the operating segments are reportable based on the:

(a) Revenue test.

(b) Operating profit (loss) test.

(c) Identifiable assets test.