Note R: Segment Reporting
The company classifies its business interests into the following reportable segments. Segment revenues were as follows during the year reported:
		External Sales and Revenues	Intersegment Sales and Revenues	Total Sales and Revenues
Segment A		2,300,000	400,000	2,700,000
Segment B		1,750,000	650,000	2,400,000
Segment C		1,900,000	200,000	2,100,000
Segment D		3,600,000		3,600,000
Segment E		1,550,000	900,000	2,450,000
Segment F		4,000,000	1,150,000	5,150,000
Segment G		850,000	450,000	1,300,000
Segment H		1,800,000		1,800,000

Tecco Industries is a large company with 8 individual companies underneath its corporate umbrella. An accountant for the company is working on the financial statement footnotes and has generated the footnote (see exhibit, Note R: Segment Reporting, above) regarding current year segment sales. Enter an amount in the associated cells, or select "Yes" or "No" from the option list provided.

1. Calculate the dollar threshold for the reportable segment "size" test.

2. Per the "size" test, determine which companies will be treated as reportable segments.

Company Yes/No

i. A

ii. B

iii. C

iv. D

v. E

vi. F

vii. G

viii. H