In 20X6 and 20X7, each of Putney Company's four operating segments met one of the three quantitative tests for segment reporting. In 20X8, Segment B failed to qualify under the prescribed tests because of abnormal financial conditions. The other three segments qualified for reporting. For 20X8, Segment B:
A. should be combined with one of the other three segments and reported.
B. should be included in the segment disclosures at the discretion of management.
C. should be distinctly separated from the other three segments and listed as a "nonqualifying" segment.
D. should be excluded from segment disclosure but referred to in the management letter to shareholders.
Answer: B
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