Exercise 24-3

Vaughn 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		$57,014		$15,710			$160,428
X		9,820		2,450			80,214
Y		24,575		(3,090)			19,362
Z		6,891		1,130			16,596
		$98,300		$16,200			$276,600

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

Revenue test

Operating profit (loss) test

Identifiable assets test