It Is Possible for Segments to Qualify as Reportable, but Not

question 49

Multiple Choice

It is possible for segments to qualify as reportable, but not represent a material portion of the enterprise.What test is applied to ensure the segments reported represent a significant portion of enterprise activity?

• A)​Combined external segment revenues for reportable segments exceed 75% of internal and external segment revenues.
• B)​Total internal and external segment revenue exceeds 75% of total consolidated revenue.
• C)​Total external segment revenue of the reportable segments exceeds 75% of consolidated revenue.
• D)​Total segment assets of the reportable segments exceeds 75% of total consolidated assets.

Grasp the nature of mood disorders, including their prevalence and impact.

Recognize the behavioral patterns associated with Schizophrenia and understand its symptoms.

Understand the psychological and physiological aspects of compulsions and obsessions.

Understand the definition and symptoms of anxiety disorders and distinguish between different types.

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Definitions:

Activity Pools

Groups of individual tasks or work processes that are categorized together to allocate costs in activity-based costing.

Factory Overhead

Factory overhead comprises all indirect costs involved in the manufacturing process, including utilities, maintenance, and factory equipment depreciation.

Factory Overhead

Indirect manufacturing costs that cannot be directly attributed to specific units produced, such as utility costs, maintenance, and salaries of non-direct labor.

Activity-based Costing

A costing methodology that assigns costs to products or services based on the activities that go into making them, aiming to provide more accurate product costs.