West Corporation reported the following consolidated data for 20X2:

Sales	$	1,013,000
Consolidated income before taxes		142,000
Total assets		1,340,000

Data reported for Wests four operating divisions are as follows:

	Division A			Division B			Division C			Division D
Sales to outsiders	$	360,000		$	158,000		$	440,000		$	55,000
Intersegment sales		80,000						22,000			25,000
Traceable costs		259,000			104,000			304,000			96,000
Assets		531,000			119,000			514,000			89,000

Intersegment sales are priced at cost, and all goods have been subsequently sold to nonaffiliates. Some joint production costs are allocated to the divisions based on total sales. These joint costs were $57,000 in 20X2. The companys corporate center had $34,000 of general corporate expenses and $134,000 of assets that the chief operating decision maker did not use in making the decision regarding the operating segments.

Required:

Each of the following items is unrelated to the others.

a.	The divisions are industry segments.

(1)	Prepare a segmental disclosure worksheet for the company. (Amounts to be deducted should be indicated with minus sign.)

(2)	Prepare schedules showing which segments are reportable.

b.

Assume that each division operates in an individual geographic area Division A is in the domestic area and each of the other divisions operates in a separate foreign country. Assume that one-half of the assets in each geographic area represents long-lived, productive assets as defined in ASC 280. Prepare schedules showing which geographic areas are reportable using a 10 percent materiality threshold.

c.	Determine the amount of sales to an outside customer that would cause that customer to be classified as a major customer under the criteria of ASC 280.