Following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands):
Segments
Red Blue Green Pink Black White
Sales to outside parties . . . . $1,811 $812 $514 $309 $121 $ 99
Intersegment revenues . . . . . . 16 91 109 -0- 16 302
Salary expense . . . . . . . . . . . . 614 379 402 312 317 62
Rent expense . . . . . . . . . . . . . 139 166 81 92 42 31
Interest expense . . . . . . . . . . . 65 59 82 49 14 5
Income tax expense (savings) 141 8761 (86) (64) -0-
Consider the following questions independently. None of the six segments has a primarilyfinancial nature.
a. What minimum revenue amount must any one segment generate to be of significant size torequire disaggregated disclosure?
b. If only Red, Blue, and Green necessitate separate disclosure, is Fairfield disclosing disaggregated data for enough segments?
c. What volume of revenues must a single client generate to necessitate disclosing the existenceof a major customer?
d. If each of these six segments has a profit or loss (in thousands) as follows, which warrantsseparate disclosure?
Red. . . . . . . . . . $1,074 Pink . . . . . . . . $ (94)
Blue . . . . . . . . . . . 449 Black . . . . . . . . . (222)
Green . . . . . . . . . . 140 White. . . . . . . . . 308