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Given the information below, which segments should be reported? Industry Operating Revenue Profit (Loss) Assets Hotels $460 $70 $770 Communications 50 8 100 Entertainment 40

Given the information below, which segments should be reported? Industry Operating Revenue Profit (Loss) Assets Hotels $460 $70 $770 Communications 50 8 100 Entertainment 40 7 50 Financial Services 70 5 20 Insurance 130 (25) 50 Totals $770 $65 $990 __________________________________________________ are reportable segments

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