Taft Corporation operates primarily in the United States. However, a few years ago, it opened a plant in Spain to produce merchandise to sell there. This foreign operation has been so successful that during the past 24 months the company started a manufacturing plant in Italy and another in Greece. Financial information for each of these facilities follows:

	Spain				Italy				Greece
Sales	$	216,000			$	638,000			$	488,000
Intersegment transfers		0				102,300				98,000
Operating expenses		210,000				244,000				228,000
Interest expense		29,000				42,000				32,000
Income taxes		80,000				32,000				47,000
Long-lived assets		130,000				188,000				138,000

The companys domestic (U.S.) operations reported the following information for the current year:

Sales to unaffiliated customers	$	4,630,000
Intersegment transfers		492,000
Operating expenses		2,475,000
Interest expense		174,000
Income taxes		884,000
Long-lived assets		2,265,000

Taft has adopted the following criteria for determining the materiality of an individual foreign country:

1. Calculate sales to unaffiliated customers within a country and as a percent of the consolidated sales.

2. Calculate long-lived assets within a country and as a percentage of the long-lived assets.

3. Apply Tafts materiality tests to identify the countries which are 10 percent or more of consolidated sales or consolidated long-lived assets to be reported separately.

	Revenues	Percentage
United States			%
Spain			%
Italy			%
Greece			%
Total	$0	0.00	%

	Assets	Percentage
United States			%
Spain			%
Italy			%
Greece			%
Total	$0	0.00	%

Identify the countries which are 10 percent or more of consolidated sales