You are the Controller for a large publicly traded company which has three

major components of its business: a manufacturing arm, a merchandising

arm which focuses on sales of the internally-manufactured products, and a

capital financing arm which previously focused on providing financing to

purchasers of the company's products, but has since moved into consumer

financing on a wide scale as a way to leverage the company's cash

resources. Previously, all of these operations were aggregated on the

firm's financial statements. However, your auditor has expressed concern

and recommended that you reconsider how you report these segments.

You don't remember anything about this from your accounting classes.

Use the ASC to determine how to differently report the firm's financials in

the future.