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Question of the Week - Financial Reporting and Analysis
Which one of the following is not a quantitative criterion necessitating a company to disclose separate information about any operating segment?
Question of the Week - Financial Reporting and Analysis 22 votes
The segment constitutes 10 percent or more of combined operating profit, assets, or revenue.
The combined revenue from external customers for all reportable segments is less than 75 percent of the total company revenue.
A single customer represents 20 percent or more of the company’s total revenue.