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Chapter 3 — Reportable Segments 3.1 Overview 3.2 Step 1: Evaluate Operating Segments for Aggregation3.3 Step 2: Perform Quantitative Threshold Tests3.4 Step 3: Evaluate Remaining Operating Segments for Aggregation3.5 Step 4: Ensure That 75 Percent of Revenue Is Reported3.6 Step 5: Consider Practical Limit of 10 Reportable Segments3.7 Presentation of Nonreportable Operating Segments3.8 Reconsideration of Quantitative Thresholds
Chapter 3 — Reportable Segments 3.1 Overview 3.2 Step 1: Evaluate Operating Segments for Aggregation3.3 Step 2: Perform Quantitative Threshold Tests3.4 Step 3: Evaluate Remaining Operating Segments for Aggregation3.5 Step 4: Ensure That 75 Percent of Revenue Is Reported3.6 Step 5: Consider Practical Limit of 10 Reportable Segments3.7 Presentation of Nonreportable Operating Segments3.8 Reconsideration of Quantitative Thresholds