In applying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a reportable segment?

Multiple Choice

• $12.5.

• $15.2.

• $17.2.

• $18.4.

• $19.8.

Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes $ 94 4 Pails $ 506 26 2 Shovels Hardware Accessories $ 44 $ 122 $ 28 14 30 24 4 8 22 40 102 26 6 16 22 6 - Sales to outsiders Intersegment transfers Interest revenue outsiders Interest revenue - intersegment Operating expenses - outsiders Operating expenses intersegment Interest expense Income taxes Tangible assets Intangible assets Intersegment receivables 116 414 20 2 12 2 22 4 6 2 (4) 18 10 116 12 12 8 | 006 4 00 6