Question of the Week – Financial Reporting and Analysis

The quantitative criteria
necessitating a company to disclose separate information about any operating
segment are:

• 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 10 percent or more
  of the company’s total revenue.