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Larkspur Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue Operating Profit

Larkspur Company is involved in four separate industries. The following information is available for each of the four industries.

Operating Segment

Total Revenue

Operating Profit (Loss)

Identifiable Assets

W

$62,756 $16,680 $157,876

X

10,810 2,540 78,938

Y

27,050 (3,220) 19,054

Z

7,584 1,200 16,332
$108,200 $17,200 $272,200

Determine which of the operating segments are reportable based on the:

Reportable Segments

(a)

Revenue test.

select an operating segment WXYZW & XW & YW & ZX & YX & ZY & ZW, X & Y
(b)

Operating profit (loss) test.

select an operating segment WXYZW & XW & ZX & YX & ZY & ZW, X & Y
(c)

Identifiable assets test.

select an operating segment WXYZW & XW & YW & ZX & YX & ZY & ZW, X & Y

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