1. The corporate headquarters had general corporate expenses totaling $36,000,000 and assets of $28,000,000 (the chief operating decision maker used neither piece of information in defining operating segment performance).
2. The car rental segments $11,000,000 of intersegment sales consisted of rentals to the aerospace ($5,000,000) and communications ($6,000,000) segments. The intersegment sales of $40,000,000 of the heavy equipment segment were made to the aerospace segment to use in its manufacturing operations. The heavy equipment segment realized a profit of $11,000,000 from this sale. At December 31, 20X5, $10,000,000 of this profit was unrealized from a consolidated viewpoint.
3. At December 31, 20X5, no intercompany receivables or payables were related to the intersegment car rentals. However, the heavy equipment segment had a $21,000,000 receivable from the intersegment sale to the aerospace segment. The companys policy is to include intersegment receivables in a segments assets for purposes of evaluating segment performance.

Required: a. Prepare schedules for each of the three 10 percent tests: (1) the revenue test, (2) the profit-or-loss test, and (3) the assets test. Each schedule should indicate which of Multiplexs industry segments are reportable segments for 20X5