You are compiling the consolidated financial statements for Winsor Corporation International. The corporations accountant, Anthony Reese, has provided you with the segment information shown below. Note 7: Major Segments of Business WCI conducts funeral service and cemetery operations in the United States and Canada. Substantially all revenues of WCIs major segments of business are from unaffiliated customers. Segment information for fiscal 2021, 2020, and 2019 follows.

		(thousands)
		Funeral		Floral		Cemetery		Real Estate		Dried Whey		Limousine		Consolidated
Revenues
2021		$302,000		$10,000		$ 73,000		$ 2,000		$7,000		$12,000		$406,000
2020		245,000		6,000		61,000		4,000		4,000		4,000		324,000
2019		208,000		3,000		42,000		3,000		1,000		3,000		260,000
Operating Income
2021		74,000		1,500		18,000		(36,000)		500		2,000		60,000
2020		64,000		200		12,000		(28,000)		200		400		48,800
2019		54,000		150		6,000		(21,000)		100		350		39,600
Capital Expenditures
2021		26,000		1,000		9,000		400		300		1,000		37,700
2020		28,000		2,000		60,000		1,500		100		700		92,300
2019		14,000		25		8,000		600		25		50		22,700
Depreciation and Amortization
2021		13,000		100		2,400		1,400		100		200		17,200
2020		10,000		50		1,400		700		50		100		12,300
2019		8,000		25		1,000		600		25		50		9,700
Identifiable Assets
2021		334,000		1,500		162,000		114,000		500		8,000		620,000
2020		322,000		1,000		144,000		52,000		1,000		6,000		526,000
2019		223,000		500		78,000		34,000		500		3,500		339,500

Determine which of the above segments must be reported separately and which can be combined under the category Other. Then, write a one-page memo to the companys accountant, Anthony Reese, explaining the following.

(a)		What segments must be reported separately and what segments can be combined.
(b)		What criteria you used to determine reportable segments.
(c)		What major items for each must be disclosed.

Type your answer here