Margot Fein, a member of the financial reporting team of Klinger Inc., is reviewing financial statement information for the purpose of determining reportable segments of the company. She is reviewing ASC Topic 280 on segment reporting to determine what characteristics she should consider for combining units with similar characteristics.

Required: Consistent with the FASB ASC Topic 280 guidelines, which of the following economic characteristics will provide a basis for combining operating units for segment reporting? (Select all that apply).

1. Products and services
2. Production processes
3. Expenditure patterns
4. Executive decision makers
5. Type or class of customer
6. Vendor for key inputs
7. Product and service distribution methods
8. Regulatory environment