(Segmented Reporting) LaGreca Company is involved in four separate industries. The following information is available for each of the four industries.

Operating Segment

Total Revenue

Operating Profit (Loss)

Identifiable Assets

W

$ 60,000

$15,000

$167,000

X

10,000

1,500

83,000

Y

23,000

(2,000)

21,000

Z

9,000

1,000

19,000

$102,000

$15,500

$290,000

Instructions

Determine which of the operating segments are reportable based on the:

(a) Revenue test.

(b) Operating profit (loss) test.

(c) Identifiable assets test.