For all 3 questions, include supporting references to the FASB Codification and be sure to tie the specific facts of the case to guidance in the codification

There are three questions:

Question 1 - Who is the CODM.Be sure to fully support all factors.

Question 2 - Operating segments.Be sure to fully support your analysis.

Questions 3 - Deals with aggregation and reportable segments.To clarify, you first decide if you can aggregateoperating segments into one segment because they have similar "economic characteristics" as outlined in the Codification.

Next, you determine which of these aggregated segments are reportable.This is when the quantitative thresholds kick in.

NOTE: There is a lot of judgement involved here, so you may determine that there is 1 segment, 10 segments, or some other sub-grouping of segments.The important thing is to clearly explain and support how you arrived at your solution.The SEC may have some questions.... so it is good to have your file ready to go!