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Chapter 3 — Reportable Segments

3.7 Presentation of Nonreportable Operating Segments

3.7 Presentation of Nonreportable Operating Segments

ASC 280-10
50-15 Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an all other category separate from other reconciling items in the reconciliations required by paragraphs 280-10-50-30 through 50-31. The sources of the revenue included in the all other category shall be described.