Globecorp International Has Six Operating Segments, the Details of Which

Essay

Globecorp International has six operating segments, the details of which are shown below. All figures shown are in thousands of dollars.
$\begin{array}{|l|r|r|r|}\hline \text { OperatingSegment } & \text { Revenues } & \text { Profits } & \text { Assets } \\\hline \mathrm{A} 01 & \$ 6,000 & \$ 1,050 & \$ 12,000 \\\hline \mathrm{B} 02 & \$ 4,800 & \$ 840 & \$ 10,500 \\\hline \text { C03 } & \$ 3,600 & \$ 720 & \$ 7,500 \\\hline \text { D04 } & \$ 1,800 & \$ 330 & \$ 4,500 \\\hline \text { E05 } & \$ 2,550 & \$ 405 & \$ 4,200 \\\hline \text { F06 } & \$ 900 & \$ 135 & \$ 1,800 \\\hline \text { Total } & \$ 19,650 & \$ 3,480 & \$ 40,500\\\hline\end{array}$ Using ONLY the assets test, determine which of the following segments require separate disclosures.
Total assets add up to $40,500. $40,500  10% = $4,050