LO1 25. Determination of an operating segment Our company has three business units, and you need to decide whether to classify them as operating segments that should be separately disclosed in the footnotes to your financial statements. a. Our Research and Development unit is regularly reviewed by the CEO who reviews its costs on a regular basis. The unit has no revenues, however. It is only a cost center. Our export company maintains a branch office in Paris, France. Our CEO regularly reviews the financial statements of the export company, including its revenues and expenses and its balance sheet, but the branch office is not reported separately. C. Is the export company in part b an operating segment