Gregg is a CFO of a Popovich Company. Popovich is a public company that must present segment reporting. Gregg regularly reviews nine different operating segments and based on quantitative thresholds (i.e., 10% tests) identified five reportable segments that must be separately disclosed. The basketball shoes operating segment did not meet any of the quantitative thresholds. However, Gregg thinks that the users of financial statements will benefit from the separately disclosed information regarding this segment. Research and cite a specific paragraph in the Accounting Standard Codification that can help the CFO to determine whether an operating segment that does not meet any of the quantitative thresholds can be separately disclosed as part of segment reporting. Unless specifically requested, your response should not cite implementation guidance and illustrations. What FASB ASC code should be used?