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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 $ 1,811 $ 812 $ 514 $ 309 $ 121 $ 99
Intersegment revenues 16 91 109 0 16 302
Salary expense 614 379 402 312 317 62
Rent expense 139 166 81 92 42 31
Interest expense 65 59 82 49 14 5
Income tax expense (savings) 141 87 61 (86 ) (64 ) 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.)

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 $ 1,074
Blue 449
Green 140
Pink (94 )
Black (222 )
White 308

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