Which of the following statements is/are true about segmental analysis?

(1) A company that is not publicly traded may want to perform segmental analysis for performance assessment and managerial decision-making purposes.

(2) A reportable segment is an operating segment that meets all the following thresholds: its revenue, its profit, its assets and its liabilities must all be above 10% of the company's total revenues, profit, assets and liabilities.

A. (1) only

B. Both (1) and (2)

C. Neither (1) nor (2)

D. (2) only