Question 6 (Segment Reporting)

Chinese Corporation is a diversified company that operates in five different industries: Cashew Chicken, Beef & Broccoli, Mongolian Beef, Sweet & Sour Pork, and Sesame Chicken. The following information relating to each segment is available for 2014.

	Cashew Chicken	Beef & Broccoli	Mongolian Beef	Sweet & Sour Pork	Sesame Chicken
Sales Revenue	$ 40,000	$ 75,000	$ 580,000	$ 35,000	$ 55,000
COGS	$ (19,000)	$ (50,000)	$ (270,000)	$ (19,000)	$ (30,000)
Operating Expenses	$ (10,000)	$ (40,000)	$ (235,000)	$ (12,000)	$ (18,000)
Total Expenses	$ (29,000)	$ (90,000)	$ (505,000)	$ (31,000)	$ (48,000)
Operating Profit (Loss)	$ 11,000	$ (15,000)	$ 75,000	$ 4,000	$ 7,000
Identifiable Assets	$ 35,000	$ 80,000	$ 500,000	$ 65,000	$ 50,000

Determine which of the segments are reportable.