JNG Corp has 4 segments, the details of which are shown below. All figures are in thousands of dollars.

Segment	Revenues	Profits	Assets
A	$12	$6	$40
B	$60	$2	$80
C	$35	$10	$80
D	$200	$80	$20

Using only the Assets test, which of the following segment(s) would be reportable?

Multiple Choice

• A

• A, B and C

• A, B, C and D

• B, C and D