Following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands):

	Segments
	Red				Blue				Green				Pink				Black				White
Sales to outside parties	$	1,822			$	823			$	525			$	320			$	132			$	110
Intersegment revenues		27				102				120				0				27				313
Salary expense		625				390				413				323				328				73
Rent expense		150				177				92				103				53				42
Interest expense		76				70				93				60				25				16
Income tax expense (savings)		152				98				72				(97	)			(75	)			0

Consider the following questions independently. None of the six segments has a primarily financial nature.

a. What minimum revenue amount must any one segment generate to be of significant size to require disaggregated disclosure?

b. If only Red, Blue, and Green necessitate separate disclosure, is Fairfield disclosing disaggregated data for enough segments?

c. What volume of revenues must a single customer generate to necessitate disclosing the existence of a major customer?

d. If each of these six segments has a profit or loss (in thousands) as follows, which warrants separate disclosure? (Select all that apply.)

Red	$	1,085
Blue		460
Green		151
Pink		(105	)
Black		(233	)
White		319