Which tests must a company use to determine which operating segments require separate disclosure? A) Revenue test and asset test. B) Revenue test, profit or loss test, and asset test. C) Revenue test and profit or loss test. D) Profit or loss test and asset test. E) Revenue test, asset test, and liability test Coulanger Corp. identified four operating segments: A, B, C, and D. Segment A met the revenue test for identifying reportable segments while Segment C met the revenue test, profit or loss test, and asset test. Segment B and Segment D did not meet any of these tests. Which of these segments must be disclosed separately? Natarajan, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expanses: According to the revenue test, which segments would require disaggregation? A) A, B, D, and E. B) A and B. C) B and C. D) A, B, and D. E) C, D, and E