Twodor Company is involved in four separate industries. Selected financial information concerning Twodors involvement in each of the four industries is presented below:

Industry Segment
		A			B		C		D			Total
Sales to nonaffiliates		$79,670			$19,800		$24,170		$12,090			$135,730
Intersegment sales		130,210			83,500		11,890		3,830			229,470
Total revenue		209,880			103,300		36,100		15,920			365,200
Operating profit (loss)		(17,510	)		11,890		1,510		(600	)		(4,710	)
Identifiable assets		223,490			110,600		27,850		26,040			387,980

Using all tests, determine which of the industry segments are reportable segments.

Reportable Segment
Segment		Revenue Test		Operating Profit Test		Identifiable Assets Test