Which of the following tests may be used to determine if an industry segment of an enterprise is a reportable segment under FASB ASC Topic 280?

a. Its revenue (both from external customers and internal segments) is equal to or greater than 1 . percent of total revenue (external and internal).
b. The absolute value of its operating profit is equal to or greater than 1 . percent of the total of the operating profit for all segments that reported profits (or the total of the losses for all segments that reported losses).
c. The segment contains 1 . percent or more of the combined assets of all operating segments.
d. All of these.


D

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