[Anonymous]

Does anyone know if a value for “all other segments” would be considered a segment when performing the 10% threshold tests for Segment Reporting? Thanks.

[Anonymous]

Does anyone know the answer to this?

[kristen1479]

I'm not sure what you're asking. Can you post an example in the form of a mcq? My first inclination would be to say no. That is, if you're asking if the sum of all other segments counts, as a group, as one segment.

BEC- 73, 73, 80
REG- 74, 83
FAR- 50(didn't study), 76 (<--How the heck did that happen?)
AUD- 71, 71, 79!!!!!
Finished!!

[Anonymous]

Yeah so in a MCQ if your asked for the number of segments that meets any of the 10% threshold tests and your given values for segment A, segment B, Segment C, Segment D, and another value for “all othe segments”. For assets, would you take 10% of the total of Segments A, B, C, D, AND “all other segments” to get your 10% threshold. Or would you exclude “all other segments” from the total and take 10% of the total assets of segments A, B, C, and D and then look to see which segments are > then that 10% threshold. Thanks

[Rukus]

I'm pretty sure the 10% test for either assets, revenues, or profits, is 10% of the total, which would include “all other segments.”

For ex.

A = 100

B = 150

C = 120

D = 40

All others = 80

Total = 490

So, A, B, C, all meet the 10% test and the 75% test and would be reported as separate segments.

I think this is right, someone correct me if wrong.

FAR - 81 (8/31/12)
AUD - 93 (10/19/12)
BEC - 79 (11/27/12)
REG - 92 (2/8/13) DONE! All 1st attempt!

[Anonymous]

thanks guys

[Author]

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