Snow White Company has identified 5 industry segments: Dopey, Doc, Happy, Grumpy and Sleepy. It appropriately consoldidated
each of these segments in producing its annual financial statements. Information describing each segment (in millions) follows:
			Dopey	Doc	Happy	Grumpy	Sleepy
Sales to outside parties			6644	2334	701	412	0
Intersegment transfers			144	169	134	146	0
interest income from outside parties			0	32	19	0	40
interest income from intersegment loans			0	0	0	0	197
operating expenses			4174	1742	1046	644	29
interest expense			74	29	64	30	100
tangible assets			1481	3176	504	751	169
intangible assets			85	399	0	61	0
intersegment loans (debt)			0	0	0	0	702
Snow White does not allocate its 1480 in common expenses to the various segments
Perform testing procedures to determine Snow White's reportable operating segments
	a) Revenue test
	b) Profit or loss test
	c) Asset test
For each test and each segment determine whether it is a reportable or not reportable segment.