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The congregate system, which emphasized the isolation of inmates in individual cells at night but permitted them to work together in silence during the day, was first adopted in which U.S. state?
Separately Reportable
Criteria under which certain activities or financial results must be disclosed individually due to their significance within financial statements or to regulatory bodies.
Industry Segments
Specific categories within an industry that companies can be classified under based on their main business activities.
Revenue Test
A criterion used to determine whether a business segment's revenue is sufficient for it to be considered a reportable segment under financial reporting standards.
Separately Reportable
Items or activities that must be individually disclosed in financial statements due to their significance or regulatory requirements.
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