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USCPA备考:SIM填空题练习(1)

2015-11-23 高顿网校


  Situation
 
  Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company:
 
Division Unaffiliated
revenue
Intersegment
revenue
Total
revenue
Operating
profit (loss)
Segment
assets
Mining $ 50 $ 0 $ 50 $ 10 $1,200
Aerospace 120 30 150 30 2,100
Agriculture 170 10 180 (12) 500
Telecommunications 1,085 20 1,105 50 1,500
Food service 1,010 10 1,020 45 550
Totals $ 2,435 $ 70 $ 2,505 $ 123 $ 5,850

  You have been asked to determine which divisions qualify as a segment for segment reporting.
 
  1.Identify the quantitative threshold for the revenue test.
 
  Must be equal or greater than________?

  Answer:250.50
 
  Must be greater than$250.50(10% × $2,505)

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