Question 2

Splish Inc. is involved in five separate industries. The following information is available for each of the five industry segments.

Operating Segment		Total Revenue		Operating Profit (Loss)			Identifiable Assets
A		$139,140		$24,980			$239,930
B		40,020		8,040			11,090
C		25,910		(5,010	)		35,910
D		189,620		(2,020	)		58,750
E		2,020		480			14,970
		$396,710		$26,470			$360,650

(a) Determine which of the operating segments are reportable based on the revenue test. (b) Determine which of the operating segments are reportable based on the operating profit (loss) test. (c) Determine which of the operating segments are reportable based on the identifiable assets test.