Segment Reporting

Question 1

At least one of three 10% tests

Answer 1

Revenue is 10% or more of combined segment revenue.
Operating profit or loss is 10% or more of the greater of the absolute combined segment profit or loss.
Identifiable assets are 10% or more of combined assets

Question 2

Enterprise shall disclose

Answer 2

Revenues
Interest expense
Depreciation 
Unusual
Equity in net income
Income tax expense or benefit
Significant noncash item