Which of the Following Is Not a Characteristic That Defines

Multiple Choice

Which of the following is not a characteristic that defines a reportable operating segment according to U.S. GAAP?

A) Operating results are regularly reviewed by the enterprise's chief operating officer.
B) Discrete financial information is available.
C) Engages in business activities from which it may recognize revenues and incur expenses.
D) Represents more than 20% of total company revenues, assets, or net income.