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	$	210,000			$	635,000			$	485,000
Intersegment transfers		0				100,700				95,000
Operating expenses		207,000				241,000				225,000
Interest expense		30,000				43,000				33,000
Income taxes		81,000				33,000				48,000
Long-lived assets		126,000				185,000				135,000

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

Sales to unaffiliated customers	$	4,640,000
Intersegment transfers		497,000
Operating expenses		2,480,000
Interest expense		171,000
Income taxes		889,000
Long-lived assets		2,270,000

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

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

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

C. 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.

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