A multinational corporation based in the U.S. has divided its operations into several segments. The financial information for each segment is in the spreadsheet located at the bottom.
Review the information and discuss which segments are reportable and why.
|
Segment Number
|
1
|
2
|
3
|
4
|
5
|
6
|
Totals
|
|
Revenues
|
|
|
|
|
|
|
|
|
|
Sales-External
|
$68,443
|
$228,517
|
$105,279
|
$328,131
|
$244,521
|
$297,223
|
$1,272,114
|
|
|
Sales-Internal
|
$60,747
|
$14,680
|
$48,313
|
$29,538
|
$77,317
|
$41,023
|
$271,618
|
|
|
Interest Income
|
$2,975
|
$3,234
|
$4,373
|
$4,878
|
$1,412
|
$2,780
|
$19,652
|
|
Total Revenues
|
$132,165
|
$246,431
|
$157,965
|
$362,547
|
$323,250
|
$341,026
|
$1,563,384
|
|
Expenses
|
|
|
|
|
|
|
|
|
|
Cost of Sales
|
$7,496
|
$1,780
|
$7,465
|
$4,988
|
$12,901
|
$8,138
|
$42,768
|
|
|
Marketing
|
$5,959
|
$2,488
|
$3,704
|
$4,207
|
$6,774
|
$8,042
|
$31,174
|
|
|
Interest Expense
|
$2,152
|
$519
|
$1,770
|
$1,048
|
$3,198
|
$1,756
|
$10,443
|
|
Total Expenses
|
$15,607
|
$4,787
|
$12,939
|
$10,243
|
$22,873
|
$17,936
|
$84,385
|
|
|
Segment Profit
|
$116,558
|
$241,644
|
$145,026
|
$352,304
|
$300,377
|
$323,090
|
$1,478,999
|
|
Assets
|
|
$136,886
|
$228,517
|
$210,558
|
$656,262
|
$489,042
|
$297,223
|
$2,018,488
|