Question

Ohara Corporations operates in four different industries (numbers in millions):

                             Total Revenue            Operating                             

    Industries         (Unaffiliated)           Profit (Loss)    Identifiable Assets

1. Fuel    $315,000                 $40,000                  $700,000
2. Shipbuilding        500,000                (10,000)                 1,000,000
3. Insurance             225,000                   10,000                    450,000
4. Financial Service   90,000                     5,000                    215,000

For which of the segments would information have to be disclosed in accordance with US GAAP?

Answer 1