Tecco Industries is a large company with 8 individual companies underneath its corporate umbrella. An accountant for the company is working on the financial statement footnotes and has generated the footnote (see exhibit, Note R: Segment Reporting, below) regarding current year segment sales.

Enter an amount in the associated cells, or select "Yes" or "No" from the option list provided.

1. Calculate the dollar threshold for the reportable segment "size" test.

2. Per the "size" test, determine which companies will be treated as reportable segments.

	A	B
1	Company	Yes / No
2	A
3	B
4	C
5	D
6	E
7	F
8	G
9	H

3. Calculate the dollar threshold for the reportable segment "reporting sufficiency" test.

4. Per the "reportable segment" test, determine which companies will be treated as reportable segments.

	A	B
1	Company	Yes / No
2	A
3	B
4	C
5	D
6	E
7	F
8	G
9	H

Note R: Segment Reporting The company classifies its business interests into the following reportable segments Segment revenues were as follows during the year reported: Intersegment Sales and Revenues 400,000 650,000 200,000 External Sales Total Sales and Revenues 2,300,000 1,750,000 1,900,000 3,600,000 1,550,000 4,000,000 850,000 1,800,000 and Revenues 2,700,000 2,400,000 2,100,000 3,600,000 2,450,000 5,150,000 1,300,000 1,800,000 Segment A Segment B Segment C Segment D Segment E Segment F Segment G Segment H 900,000 1,150,000 450,000