Segment Reporting

A consolidated company has the following business segments:

Segment	Revenues	Operating Profit (Loss)	Identifiable Assets
Alpha	$750,000	$125,000	$950,000
Bravo	1,250,000	200,000	1,500,000
Charlie	400,000	70,000	500,000
Delta	275,000	(82,000)	345,000
Echo	865,000	130,000	1,100,000
Foxtrot	640,000	152,000	620,000
Golf	515,000	(25,000)	650,000
Hotel	710,000	100,000	900,000

Identify which business segments need to be reported separately according to the following tests:

1. The revenue test

2. The operating profit (loss) test

3. The identifiable assets test

In summation, which segments need to be identified separately?