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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 Black White Sales

The following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands):

Segments
Red Blue Green Pink Black White
Sales to outside parties $ 1,833 $ 834 $ 536 $ 331 $ 143 $ 121
Intersegment revenues 38 113 131 0 38 324
Salary expense 636 401 424 334 339 84
Rent expense 161 188 103 114 64 53
Interest expense 87 81 104 71 36 27
Income tax expense (savings) 163 109 83 (108 ) (86 ) 0

Consider the following questions independently. None of the six segments have a primarily financial nature.

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.)

b. If only Red, Blue, and Green necessitate separate disclosure, is Fairfield disclosing disaggregated data for enough segments? (Yes/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.)

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.)

Segment Profit (Loss)
Red $ 1,096
Blue 471
Green 162
Pink (116)
Black (244)
White 330

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