A

Apparel
Revenue:
Sales to nonaffiliated customers
Intersegment sales
Total sales
Expenses:
Cost of goods sold
Selling expenses
Traceable expenses
Allocated general corporate expenses
Total segment Expenses

$870,000
$870,000
($480,000)
($160,000)
($40,000)
($80,000)
($760,000)

Segment profit

$110,000

Unallocated general corporate expenses

Income from continuing operationsbefore taxes

$110,000

Assets:
Segment
General Corporate
Total assets

$610,000
$610,000

B
10 % test

Segment Revenue
Apparel
Building
Chemical
Furniture
Machinery
Total

revenue
$
870,000
$
750,000
$
60,000
$
110,000
$
320,000
$ 2,110,000

$ 211.000 ($ 2.110.000 X
Jadi segment yang dilaporkan yaitu Apparel. Building, dan Machinery

75% test
Sales to unaffiliated customers of the separately reportable segments = 870.000 + 750.000 + 180
Sales to unaffiliated customers for all segments

75% test = Sales to unaffiliated customers of the separately reportable segments / Sales to unaffil
92,31 % 75 % jadi tidak perlu tambahan segmen
C

Informati

Operating Se
Apparel
$

870,000

870,000

110,000

Segment assets
General corporate assets
Total assets

610,000

Depreciation expense
Capital expenditures

$
$

60,000
20,000

Sales to nonaffiliated customers

Intersegment sales
Total Revenue
Segment profit
Unallocated general corp. expenses
Income from continuing operations

D
10 % test
Segment Revenue
Apparel
Building
Chemical
Furniture
Machinery
Total

revenue
$
870,000
$
750,000
$
60,000
$
110,000
$
320,000
$ 2,110,000

$ 211.000 ($ 2.110.000 X

Jadi segment yang dilaporkan yaitu Apparel. Building, Machinery, dan furniture. Karena

Calvin, Inc.
Segmental Disclosure Worksheet
For the Year Ended December 31, 20X1
Building

Operating Segment
Chemical
Furniture

$750,000

Machinery

$750,000

$55,000
$5,000
$60,000

$95,000
$15,000
$110,000

$180,000
$140,000
$320,000

($450,000)
($40,000)
($30,000)
($75,000)
($595,000)

($42,000)
($10,000)
($6,000)
($7,000)
($65,000)

($78,000)
($20,000)
($12,000)
($13,000)
($123,000)

($150,000)
($30,000)
($18,000)
($25,000)
($223,000)

$155,000

($5,000)

($13,000)

$97,000

$155,000

($5,000)

($13,000)

$97,000

$560,000

$80,000

$90,000

$140,000

$560,000

$80,000

$90,000

$140,000

Segment Revenue
%
Reportable segment
41.23%
yes
35.55%
yes
2.84%
no
5.21%
no
15.17%
yes
100.00%
$ 211.000 ($ 2.110.000 X 10%)

Segment Profits
profit
%
$
110,000
30.39%
$
155,000
42.82%
$
(5,000)
1.38%
$
(13,000)
3.59%
$
97,000
26.80%
$
362,000
100.00%
Total profit = $ 110.000 + $ 155.000 + $ 97.000 = $ 362.0
$ 36.200 ($ 362.000 X 10%)

Machinery

nts = 870.000 + 750.000 + 180.000

table segments / Sales to unaffiliated customers for all segments

$1,800,000
$1,950,000

Calvin, Inc.
Footnote X
Information about the Company's Operations in Different Operating Segment
Operating Segments
Building
Machinery
$

750,000

Others

750,000

$
$
$

180,000
140,000
320,000

$
$
$

155,000

97,000

(18,000)

560,000

140,000

170,000

$
$

50,000
30,000

$
$

25,000
15,000

$
$

21,000
-

Segment Revenue
%
Reportable segment
41.23%
yes
35.55%
yes
2.84%
no
5.21%
no
15.17%
yes
100.00%
$ 211.000 ($ 2.110.000 X 10%)

150,000
20,000
170,000

Intersegment Eliminations

$
$

(160,000)
(160,000)

Segment Profits
profit
%
$
110,000
30.39%
$
155,000
42.82%
$
(5,000)
1.38%
$
(13,000)
3.59%
$
97,000
26.80%
$
362,000
100.00%
Total profit = $ 110.000 + $ 155.000 + $ 97.000 = $ 362.0
$ 36.200 ($ 362.000 X 10%)

hinery, dan furniture. Karena furniture lebih dari 10 % pada segmen asset karena terjadi kenaik

0X1
Corporate Administration

Combined

$1,950,000
$160,000
$2,110,000
($1,200,000)
($260,000)
($106,000)
($200,000)
($1,766,000)

($35,000)
($35,000)

($160,000)
($160,000)
$160,000

$160,000

$344,000

$0

($35,000)
$309,000

$0

$1,480,000
$125,000
$1,605,000

$125,000
$125,000

ent Profits
Reportable segment
yes
yes
no
no
yes

Intersegment Eliminations

$
$
$
$
$
$

assets
610,000.00
560,000.00
80,000.00
90,000.00
140,000.00
1,480,000.00

00 + $ 97.000 = $ 362.000

Segment Assets
%
41.22%
37.84%
5.41%
6.08%
9.46%
100.00%
$ 148.000 ($ 1.480.000 X 10%)

92.31%

nt Operating Segments
Consolidated
$
$
$

1,950,000
1,950,000

$
$
$

344,000
(35,000)
309,000

$
$
$

1,480,000
125,000
1,605,000

$
$

156,000
65,000

ment Profits
Reportable segment
yes
yes
no
no
yes

00 + $ 97.000 = $ 362.000

karena terjadi kenaikan.

assets
$
610,000.00
$
460,000.00
$
80,000.00
$
190,000.00
$
140,000.00
$ 1,480,000.00

Segment Assets
%
41.22%
31.08%
5.41%
12.84%
9.46%
100.00%
$ 148.000 ($ 1.480.000 X 10%)

Consolidated

$1,950,000
$0
$1,950,000
($1,040,000)
($260,000)
($106,000)
($200,000)
($1,606,000)
$344,000
($35,000)
$309,000
$1,480,000
$125,000
$1,605,000

ssets
Reportable segment
yes
yes
no
no
no

80.000 X 10%)

Reconciliation of reportablesegment revenue to consolidated reve

Total revenue for reportable segment
laba lainnya
Elimination of intersegment revenues
Total consolidated revenues
Reconciliation of reportablesegment profit & loss to consolidated
Total profit and loss for reportable segments
Rugi laiinya
General corporate expenses
Income

Reconciliation of Reportable Segment Assets to Consolidated Asse

Total assets of reportable segments
aset lainnya
General corporate assets
Total

ssets
Reportable segment
yes
yes
no
yes
no

80.000 X 10%)

evenue to consolidated revenue

$
1,940,000
$
170,000
$
(160,000)
$
1,950,000

rofit & loss to consolidated profit & loss

$
362,000
$
(18,000)
$
(35,000)
$
309,000
Assets to Consolidated Assets
$
1,310,000
$
170,000
$
125,000
$
1,605,000