Tarry Ltd has four segments (Construction, Building Supplies, Information Technology and Agriculture) that the chief operating decision maker reviews when making assessments regarding performance and when evaluating and making resource allocation decisions. Details concerning these segments are as follows:

	Total Sales $	Results $	Assets $
Construction	6 500 000	350 000	40 000 000
Building Supplies	1 200 000	180 000	17 500 000
Information Technology	350 000	- 600 000	750 000
Agriculture	150 000	20 000	100 000
Corporate Offices		-25000	35 000

Additional Information

Sales of the Building Supplies segment are primarily external and within Australia, however, included in total sales of $1,200,000 are $275,000 inter-segment sales to the Construction segment and these sales generated a profit of $25,000. Agricultures sales of $150,000 also included some inter-segment sales to Building Supplies of $20,000 and these sales generated a profit of $5,000.

Required (10 marks)

Determine which segments are reportable segments in accordance with the provisions of AASB 8. Show all workings to support your conclusions.