Which of the Following Operating Segment Disclosures Is Not Required

question 53

Multiple Choice

Which of the following operating segment disclosures is not required by U.S. GAAP?

• A) Interest expense.
• B) Intersegment sales.
• C) Unusual items.
• D) Depletion.
• E) Liabilities.

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Definitions:

Cost Driver

A factor that creates or drives the cost of activities and services, used in activity-based costing to allocate costs accurately.

Just-In-Time Purchasing

A purchasing strategy where materials are ordered and received only as they are needed in the production process, minimizing inventory costs.

Quality Control

The process of ensuring that products and services meet customer expectations and regulatory requirements through consistent monitoring and evaluation.

Delivery Schedules

Planned timelines for the delivery of products or services to customers, detailing when and how deliveries are expected to be made to meet customer demands.