Riverbed 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 ABCDE $139,150 $24,960 $237,870 39,980 7.970 10,980 C 26,070 (5,040 ) 35,210 D 190,590 (2,020) 59,100 E 2,020 480 14,900 $397,810 $26,350 $358,060 Part 1 Determine which of the operating segments are reportable based on the revenue test. Segments A B C D 11