麻烦老师解释一下这题？

问题如下：

Question

The following information is available about a conglomerate and one of its reportable operating segments:

The element of Segment A’s financial statement excerpts that most likely causes it to qualify as a reportable segment is its:

选项：

A.capital expenditures.

B.assets.

C.revenue.

解释：

Solution

C is correct. Segment A most likely qualifies as a reportable segment because its revenue amounts to 10.4% of total revenues, which is above the 10% threshold for the revenue test.

A is incorrect. The qualifying elements are assets, revenues, and operating profit. Segments are not qualified based on capital expenditures.

B is incorrect. Segment A’s assets amount to 5% of total assets, which falls below the 10% threshold.