Sheridan Company is involved in four separate industries. The following information is available for each of the four industries.
| Operating Segment |
Total Revenue |
Operating Profit (Loss) |
Identifiable Assets |
| W |
$56,608 |
$18,130 |
$154,918 |
| X |
9,750 |
2,680 |
77,459 |
| Y |
24,400 |
(3,410) |
18,697 |
| Z |
6,842 |
1,300 |
|
16,026 |
| $97,600 |
$18,700 |
|
$267,100 |
Determine which of the operating segments are reportable based on the
(a) Revenue test.
(b) Operating profit (loss) test.
(c) Identifiable assets test.