Dean Hardware, Inc. is comprised of five operating segments. Information about each of these segments is as follows (in thousands): Rakes Pails Shovels Hardware AccessoriesSales to outsiders$94  $506  $44  $122  $28 Intersegment transfers 4   26   14   30   24 Interest revenue - outsiders 2   -   4   8   - Interest revenue - intersegment -   6   -   -   22 Operating expenses - outsiders 116   414   40   102   26 Operating expenses - intersegment 2   20   6   16   22 Interest expense -   12   -   2   22 Income taxes (4)  10   4   6   2 Tangible assets 18   116   12   12   8 Intangible assets -   -   4   8   6 Intersegment

receivables 8   6   -   -   - ?Which operating segments are reportable under the profit or loss test?

A. Pails and Hardware.
B. Rakes, Pails, Shovels, and Hardware.
C. Rakes, Pails, and Shovels.
D. Rakes, Pails, and Hardware.
E. Rakes, Pails, Shovels, Hardware, and Accessories.


Answer: D

Business

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