Ohara Corporations operates in four different industries (numbers in millions): Total Revenue Operating Industries (Unaffiliated) Profit (Loss) Identifiable Assets A. Fuel $315,000 $40,000 $700,000 B. Shipbuilding 500,000 (10,000) 1,000,000 C. Insurance 225.000 10,000 450,000 D. Financial Service 90.000 5.000 215.000 For which of the segments would information have to be disclosed in accordance with US GAAP