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The following operating segment is presented for Brisbane Pty Ltd. Segment Revenue Segment Profit Segment Assets ($000) ($000) ($000) Club Membership 700 100 1,000 Canteen

The following operating segment is presented for Brisbane Pty Ltd.

Segment Revenue Segment Profit Segment Assets

($000) ($000) ($000)

Club Membership 700 100 1,000

Canteen sales 125 20 200

Sponsorships 50 (35) 100

Clothing 90 5 90

Total 965 90 1390

Determine which segments are reportable according to the guidelines provided in the Australian Accounting Standards. Justify

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