Quantitative thresholds for Reportable Segments

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10% Size Test - must pass one of the following categories

- Revenue - include sales to external and intersegment sales.

- Profit/Loss - Must test profits and losses separately(segments that reported losses together and those that reported gains together)

- Assets - assets that are reported need to go above the 10% size test

75% Reporting Sufficiency test

Are segments included in 10% size test meet 75% of the external revenues of the overall total? if not, continue adding intil 75% reached.

- 10 segments is usually the rule but might be more/less