according to sfas 131 disclosures about segments of an enterprise and related inform 633672

According to SFAS 131, Disclosures about Segments of an Enterprise and Related Information, an industry segment is a reportable segment if it is significant to the enterprise as a whole. An industry segment is considered significant when any of the following conditions are met except when the

1. Segment revenue is 10% or more of the combined revenue of all of the company’s segments.
2. Segment identifiable assets are 10% or more of the combined identifiable assets of all segments.
3. Segment identifiable liabilities are 10% or more of the combined identifiable liabilities of all segments.
4. Absolute value of a segment’s operating profit or operating loss is 10% or more of the combined operating profit of all segments that did not incur an operating loss.