Natarajan, Inc. had the following operating segments, with the indicated amounts of segment revenues and segment expenses: ExternalRevenues IntersegmentSales SegmentExpensesA$7,500,000  $600,000  $6,300,000 B 2,900,000   1,000,000   4,300,000 C 700,000   1,300,000   2,200,000 D 4,000,000   250,000   4,100,000 E 1,600,000   800,000   2,700,000 ?According to the revenue test, which segments would require disaggregation?

A. B and C.
B. A and B.
C. A, B, and D.
D. C, D, and E.
E. A, B, D, and E.


Answer: E

Business

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