Apply threshold tests

1. Coy Corporation and its divisions are engaged solely in manufacturing operations. The following data (consistent with prior years’ data) pertain to the industries in which operations were conducted for the year ended December 31, 2011 (in thousands):

Industry

Total Revenue

Operating Profit

Assets at December 31, 2011

A

$10,000

$1,750

$20,000

B

8,000

1,400

17,500

C

6,000

1,200

12,500

D

3,000

550

7,500

E

4,250

675

7,000

F

1,500

225

3,000

$32,750

$5,800

$67,500

In its segment information for 2011, how many reportable segments does Coy have?

a Three

b Four

c Five

d Six