Shamrock Company is involved in five separate industries. The following information is available for each of the five industries:

Operating Segment	Total Revenue	Operating Profit (Loss)	Identifiable Assets
Ohio	$18,100	($1,800)	$60,000
Texas	$25,000	($1,500)	$170,000
Iowa	$45,000	$1,000	$35,000
Delaware	$15,000	$1,600	$20,000
Nevada	$90,000	$15,000	$80,000
	$193,100	$14,300	$365,000

Required: Determine which of the operating segments are reportable based on the:

a. Revenue test.

b. Operating profit (loss) test.

c. Identifiable assets test.

d. What are the benefits of disclosing financial results based on segments?