Superior corporations internal divisions are based on


Superior Corporation's internal divisions are based on industry. The revenues, operating profits, and assets of the operating segments of Superior are presented in thousands of dollars as follows:

Sales to Non affiliates

Inter- segment

Sales Total

Sales Operating

Profit (Loss)

Assets

Food service industry

$300,000

$40,000

$340,000

$ 40,000

$200,000

Copper mine

80,000

-

80,000

(10,000)

60,000

Information systems

20,000

15,000

35,000

5,000

40,000

Chemical industry

130,000

20,000

150,000

30,500

217,000

Agricultural products

48,000

-

48,000

(15,500)

50,000

Pharmaceutical products

20,000

-

20,000

8,000

18,000

Foreign operations

15,000

-

15,000

5,000

20,000

Corporate assets*

33,000

$613,000

$75,000

$688,000

$63,000

$638,000

*Corporate assets include equity investees of $10,000 and general assets of $23,000.

REQUIRED:  Determine the reportable segments of Superior Corporation.

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Financial Accounting: Superior corporations internal divisions are based on
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