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Segment Reporting FAS 14. Purpose: Help investors identify risks, opportunities arising from operations in Multiple product lines In different geographic regions Dependence on a few, major customers E.g., domestic or foreign government contracts. Segment Reporting.

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segment reporting fas 14
Segment Reporting FAS 14
  • Purpose: Help investors identify risks, opportunities arising from operations in
  • Multiple product lines
  • In different geographic regions
  • Dependence on a few, major customers
    • E.g., domestic or foreign government contracts
segment reporting
Segment Reporting
  • Identification of Segments:
    • 10% of either
      • Total revenue
      • Total assets
      • Total operating income
segment reporting a product lines
Segment Reporting A. Product Lines
  • Report if segment is greater than 10%
    • Operating revenue
    • Income from operations (before common costs)
    • Identifiable assets
    • Depreciation
    • Capital expenditures
  • Reconcile to total income
segment reporting b geographic segment
Segment Reporting B. Geographic Segment
  • For each segment (10% or more) - Report:
    • Operating revenue
    • Income from operations (before common costs)
    • identifiable asset
  • Reconcile to total income
segment reporting c major customer
Segment Reporting C. Major Customer
  • If major customer or export sales exceed 10% - report
  • Identify customer