Which of the following is not a quantitative threshold for determining a reportable segment?
A)Segment assets are 10% or more of the combined assets of all operating segments.
B)The absolute value of a segment's profit or loss is 10% or more of the greater of (1)the combined reported profit of all operating segments that reported a profit or (2)the absolute value of the combined reported loss of all operating segments that reported a loss.
C)Segment reported revenue,including intersegment revenues,is 10% or more of the combined revenue (both internal and external)of all operating segments.
D)Segment residual profit after the cost of equity is 10% or more of the combined residual profit of all operating segments.

Question

Quizplus · Accepted Answer

While A, B, and C all represent quantitative thresholds for determining reportable segments, D is not a quantitative threshold. Instead, it involves a calculation of residual profit after the cost of equity.

Which of the Following Is Not a Quantitative Threshold for Determining