Officials for the Shame Corporation are looking at the company's financial statements in order to identify its operating segments so that required supplemental data can be included. One part of the company is known as the Green Division. In looking at whether the Green Division is an operating segment, which of the following is not true?

A)	To be an operating segment, the Green Division has to both earn revenues and incur expenses.

B)	To be an operating segment, the Green Division must be an industry segment, operating in a particular field.

C)	To be an operating segment, the operating results for the Green Division must be regularly reviewed by the companys chief operating officer in determining resource allocations

D)	To be an operating segment, discrete financial information must be available.