It Is Possible for Segments to Qualify as Reportable, but Not

Multiple Choice

It is possible for segments to qualify as reportable, but not represent a material portion of the enterprise.What test is applied to ensure the segments reported represent a significant portion of enterprise activity?

A) ​Combined external segment revenues for reportable segments exceed 75% of internal and external segment revenues.
B) ​Total internal and external segment revenue exceeds 75% of total consolidated revenue.
C) ​Total external segment revenue of the reportable segments exceeds 75% of consolidated revenue.
D) ​Total segment assets of the reportable segments exceeds 75% of total consolidated assets.