Data for the seven operating segments of Amalgamated Products follow:
Segments Revenues Segment Profit (Loss) Segment Assets
Electronics $ 42,000 $ (8,600 ) $ 73,000
Bicycles 105,000 30,400 207,000
Sporting Goods 53,000 (4,900 ) 68,000
Home Appliances 147,000 23,000 232,000
Gas and Oil Equipment 186,000 11,700 315,000
Glassware 64,000 (19,100 ) 96,000
Hardware 178,000 38,600 194,000
Total $ 775,000 $ 71,100 $ 1,185,000
Included in the $105,000 revenue of the Bicycles segment are sales of $25,000 made to the Sporting Goods segment. Required:
a. Which segments are separately reportable?
b. Do the separately reportable segments include a sufficient portion of total revenue?

Because of the violent nature of the sport, professional american football players are at risk of suffering concussions (or brain injuries) during the violent collisions that occur between players during the game. violent collisions involving hits to the head are particularly risky. suppose the commissioner of the national football league (nfl) institutes a rule requiring players to wear a new, lighter helmet that is designed to reduce head trauma during collisions between players on the field. while the new helmets the probability of a concussion resulting from each individual collision, at the same time the new helmets could also give football players an incentive to play more , which could potentially the amount of violent collisions and thus the number of concussions suffered by nfl players, all else equal.