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Situation
Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company:
| Division | Unaffiliatedrevenue | Intersegmentrevenue | Totalrevenue | Operatingprofit (loss) | Segmentassets |
| Mining | $ 50 | $ 0 | $ 50 | $ 10 | $1,200 |
| Aerospace | 120 | 30 | 150 | 30 | 2,100 |
| Agriculture | 170 | 10 | 180 | (12) | 500 |
| Telecommunications | 1,085 | 20 | 1,105 | 50 | 1,500 |
| Food service | 1,010 | 10 | 1,020 | 45 | 550 |
| Totals | $2,435 | $70 | $2,505 | $123 | $5,850 |
You have been asked to determine which divisions qualify as a segment for segment reporting.
1.Identify the quantitative threshold for the revenue test.
Must be equal or greater than________?
Answer：250.50
Must be greater than$250.50(10% × $2,505)
