At Least 75% of an Organization's Consolidated External Revenues Are

Multiple Choice

At least 75% of an organization's consolidated external revenues are disclosed by separate operating segments. The remaining segments do not meet any of the reportable segment thresholds. Which of the following is true about the remaining segments?

A) They must still be reported as separate segments.
B) They can be combined only if they have similar economic characteristics.
C) They can be combined only if the segments are horizontally or vertically integrated.
D) They can be combined and classified as "other."