The internal reports of Caf Ltd reveal the following divisional information (in $000):

	Segment revenue	Segment profit/(loss)	Segment assets
Coffee	420	30	110
Cakes	50	2	15
Water	60	(20)	40
Fruit	15	(40)	45
Total	545	(28)	210

Use the materiality criterion in AASB 8 Operating Segments to determine which of the divisions are

reporting business segments. Show all supporting information clearly identifying why.

Division	Reporting Segment? (Yes or No)	Reason
Coffee	YES	All segments of coffee is reportable as satisfy 10% or more.
Cakes	NO	All segments cakes are not reportable as it doesnt satisfy 10% or more
Water	YES	All segments of water is reportable as satisfy 10% or more.
Fruit	YES	Revenue segment of Fruit is not reportable but Assets and Total Absolute Profit / Loss segment is reportable as satisfy 10% or more

Supporting workings and reasoning: