Jawaban:

1. Reportable segment under the 10 percent revenue test.

Report
Unaffiliated Intersegment Test segment
Total
Sales Sales Value under
revenue test

United states 250,000 250,000 > 93,000 Yes

Canada 200,000 200,000 > 93,000 Yes
Europe 130,000 130,000 > 93,000 Yes
Latin America 120,000 10,000 130,000 > 93,000 Yes
Japan 100,000 30,000 130,000 > 93,000 Yes
Korea 50,000 50,000 < 93,000 No
Singapore 20,000 10,000 30,000 < 93,000 No
Other 10,000 10,000 < 93,000 No
Total 880,000 50,000 930,000

2. Nilai pengujian untuk pengujian pendapatan 75% adalah pendapatan gabungan

dari penjualan ke pelanggan yang tidak terafiliasi oleh semua industri
$ 880.000 x 75% = 660,000

Reportable segmet:
United state 250,000
Canada 200,000
Europe 130,000
Latin America 120,000
Japan 100,000
Total 800,000 600,000

3. Disclosing revenue by segment:

Latin
United state Canada Europe Japan Total
America
Operating
Segment sales 250,000 200,000 130,000 120,000 100,000 800,000
Intersegment
sales 10,000 30,000 40,000
Total revenue 250,000 200,000 130,000 130,000 130,000 840,000

Reconciliation for 2020:

Reportable segment revenue 840,000
Other revenue 90,000
Eliminations of intersegment revenue - 50,000 karena laporan keseluruhan yang dihitung
Total consolidated revenue 880,000
n yang dihitung
1. Reportable Segements
Revenue Test 70,500.00
Reportable Segements :
Food 350,000.00
Chemical 150,000.00
Beverage 72,000.00

Operating Profit Test 9,500.00

Reportable Segements :
Food 45,000.00
Chemical 23,000.00
Beverage 18,000.00

Asset Test 64,500.00

Reportable Segements :
Food 310,000.00
Chemical 150,000.00

2 Reportable Segements
Test Value 600,000.00
Consolidated sales 75%
450,000.00

Unaddilates Sales :
Food 300,000.00
Chemical 110,000.00
Beverage 62,000.00
472,000.00