Chapter 12, Problem 10E

To determine

Reportable segment is basically related to international accounting procedures. In other words, it can be said that a reportable segment is a segment of exploitation which is reportable when it meets one of the following criteria: The regular income generated by the segment accounts for 10 percent or more of the business’s total income; the segment has total gains or losses for the year equal to or in excess of 10 percent of the business’s total gains or losses; or the segment's assets are equal to or greater than 10 percent of the business’s total assets.

The segments that are reportable and whether reportable segments represent a significant portion of entity consolidated revenues.