14. Under the revenue test alone which are the reportable operating segments 15. Under the asset test alone which are the reportable operating segments 16. Under the Profit and Loss test alone which are the reportable operating segments 17. Using all three tests, which are the reportable operating segments. 18. Assume that only Red, Blue and Green are of sufficient size to require separate disclosure. Is Steinitz disclosing enough segments ? 19. What is the amount of revenues from a single customer in one year that will cause it to be a major customer Segment Reporting Practice Exam Segments Black 121 Red Blue Green Pink White Sales to outsiders 1811 812 514 309 99 Intersegment revenues 16 91 109 16 302 Salary expense Rent expense 614 379 402 81 312 317 42 62 31 139 166 92 Segment Profit and Loss Segment Assets 100 300 600 200 300 500 Segment Liabilities 50 100 200 75 275 220