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The following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands) Segments Red Blue Green Pink Sales to outside

The following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands) Segments Red Blue Green Pink Sales to outside parties $1,830 $831 $533 $328 Black $ 140 White $118 Intersegment revenues 35 110 128 0 35 321 Salary expense 633 398 421 331 336 81 Rent expense 158 185 100 111 61 50 Interest expense 84 78 101 68 33 24 Income tax expense (savings). 160 106 80 (105) (83). 0 Consider the following questions independently. None of the six segments have a primarily financial nature. Problem 8-36 Part a . What minimum revenue amount must any one segment generate to be of significant size to require disaggregated disclosure? (Enter your answer in dollars but not in thousands.) If only Red, Blue, and Green necessitate separate disclosure, is Fairfield disclosing disaggregated data for enough segments? O Yes O No c. What volume of revenues must a single customer generate to necessitate disclosing the existence of a major customer? (Enter your answer in dollars but not in thousands.). Volume of revenues A d. Now assume each of these six segments has a profit or loss (in thousands) as follows, which warrants separate disclosure? (Select all that apply.) Profit Segment (Loss) Red $1,093 Blue 468 Green 159 Pink Black White (113) (241) 327

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