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Swift Co. has identified three operating segments that may require separate disclosure in Swift’s general purpose financial statements for the year ended December 31, year 2. Information for year 2 follows:
Segment (in thousands)
A B C Total
Reported revenue $ 42 $ 121 $ 14 $ 177
Reported profit(loss) $ 12 $ 65 $ 3 $ 74
Assets $ 470 $ 800 $ 80 $ 1,350
Which of Swift’s segments are required to be separately disclosed in its December 31, year 2, financial statements?
A. A and B only.
B. A and C only.
C. B and C only.
D. A, B, and C.
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