Which of the Following Is Not a Quantitative Threshold for Determining

Multiple Choice

Which of the following is not a quantitative threshold for determining a reportable segment?

A) Segment assets are 10% or more of the combined assets of all operating segments.
B) The absolute value of a segment's profit or loss is 10% or more of the greater of (1) the combined reported profit of all operating segments that reported a profit or (2) the absolute value of the combined reported loss of all operating segments that reported a loss.
C) Segment reported revenue,including intersegment revenues,is 10% or more of the combined revenue (both internal and external) of all operating segments.
D) Segment residual profit after the cost of equity is 10% or more of the combined residual profit of all operating segments.