Lewis 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	$60,000	$15,000	$167,000
	X	10,000	3,000	83,000
	Y	23,000	(2,000)	21,000
	Z	9,000	1,000	19,000
		$102,000	$17,000	$290,000
Instructions:
Determine which of the operating segments are reportable based on the:
(a) Revenue test.
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(b) Operating profit (loss) test.
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(c) Identifiable assets test.
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