tiedasdlajo 14 Segment Reporting Worksheet and Schedules Calvin Inc. has operating segments in five different industries: apparel, building, ch ture, and machinery. Data for the five segments for 20X1 are as follows: emical, furni- Apparel Building Chemical Furniture Machinery $55,000 $95,000 15,000 78,000 20,000 $180,000 140,000 150,000 30,000 $870,000 $750,000 Sales to nonaffiliates Intersegment sales Cost of goods sold Selling expenses Other traceable 5,000 42,000 10,000 480,000 160,000 450,000 40,000 40,000 30,000 6,000 12,000 18,000 expenses Allocated general 80,000 75,000 7,000 corporate expenses 13,000 25,000 Other information: Segment assets Depreciation expense Capital expenditures 610,000 60,000 20,000 560,000 50,000 30,000 80,000 10,000 90,000 1 1,000 140,000 25,000 15,000 Additional Information 1. The corporate headquarters had general corporate expenses totaling $235,000. For inter- nal reporting purposes, $200,000 of these expenses were allocated to the divisions based on their cost of goods sold. The chief operating decision maker does not use the other corporate expenses for making segmental decisions. 2. The company has an intercorporate transfer pricing policy that all intersegment sales shall be 3. Corporate headquarters had assets of $125,000 that the chief operating decision maker did not 4. The depreciation expense (listed in the section titled Other Information) has already been priced at cost. All intersegment sales were sold to outsiders by December 31, 20X1. use for making segmental decisions. into cost of goods sold in accordance with the company's cost measurement policies. added