Advanced

Segment Reporting (ASC 280) Determination

Identifies reportable segments based on the CODM's review process.

Act as a Technical Consultant. Based on the fact that the CODM (Chief Operating Decision Maker) reviews reports for {division_1}, {division_2}, and {division_3}, determine which segments are 'Reportable' under the 10% tests (Revenue, Profit/Loss, and Assets). Explain the 'Aggregation' criteria for segments with similar economics.

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