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Vehicle Corporation is organized into four operating segments. The internal repo

ID: 2520817 • Letter: V

Question

Vehicle Corporation is organized into four operating segments. The internal reporting system generated the following segment information Revenues from Intersegment Operating Expenses Outsiders Transfers 200,000 50,000 s 100,000 3,600,000 Autos Trucks SUVs Motorcycles $4,000,000 3,500,000 2,600,000 900,000 4,000,000 2,000,000 1,020,000 The company incurred additional operating expenses (of a general nature) of $1,200,000 a. What is the profit or loss of each of these segments? b. Perform the profit or loss test to determine which of these segments is separately reportable

Explanation / Answer

Calculation of Segment Profit or Loss

Segment Profit or loss = Revenue from outsiders+Intersegment Transfers-Operating Expenses

Reportable Segments

Total Segment Profit = 1,100,000

10% of Total Segment Profit = 110,000

Therefore all the segments having profit greater than 110,000 are reportable. Therefore Autos and SUVs segment should be reported separately.

Profit Loss Autos 500,000 Trucks 300,000 SUVs 600,000 Motorcycles 70,000 Total 1,100,000 370,000