Segment revenues do not include:
A) interest earned on loans to other segments.
B) interest or dividend income, unless the segment's operations are primarily of a financial nature.
C) joint venturer's revenues from its share of joint venture operations.
D) interest earned on loans to other segments and interest or dividend income, unless the segment's operations are primarily of a financial nature.

Question

Quizplus · Accepted Answer

D is correct because it combines both A and B, which are specific instances where segment revenues do not include certain types of income, unless the segment's operations are primarily financial. This comprehensive option correctly identifies types of income typically excluded from segment revenues in non-financial segments.

Segment Revenues Do Not Include