Two or More Operating Segments Can Be Combined into a Single

Multiple Choice

Two or more operating segments can be combined into a single operating segment, if they share similarities in the following area EXCEPT for:

A) ​They have the same type of class of customer for their products and services.
B) ​The production processes are of the same nature.
C) ​They share the same accounting periods and are consistent in their accounting methods.
D) ​They share the same distribution channels of their products and/or services.