Q. The following information is available about a conglomerate and one of its reportable operating segments:
Segment A ($ millions) Total ($ millions) Assets 300 6,000 Liabilities 100 4,000 Capital expenditures 140 550 Revenue 1,250 12,000 Expenses 1,160 11,000 Operating profit 90 1,000 The element of Segment A’s financial statement excerpts that most likely causes it to qualify as a reportable segment is its:
- capital expenditures.
- assets.
- revenue.
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 because the qualifying elements are assets, revenues, and operating profit. Segments are not qualified based on capital expenditures.
B is incorrect because segment A’s assets amount to 5% of total assets, which falls below the 10% threshold.
老师，这是cfa题库里面的题，这个知识点是不是何老师没有讲过呢？
