Which of the following is not true for an operating segment according to U$.$S$.$ GAAP?

Multiple Choice

Discrete financial information generated by the internal accounting system is available.

The segment recognizes revenues and incurs expenses.

The segment is regularly reviewed by a chief decision maker to assess performance decisions.

The segment is regularly reviewed by a chief decision maker to make resource allocations.

An organizational unit cannot be an operating segment if all of its operating transactions are only with other segments of the organization.