Burnside Corp. is organized into four operating segments. The following segment information was generated by the internal reporting system in 2013: 
Required:
1) What was the profit or loss of each of these segments?
2) Prepare the profit or loss test to determine which of these segments was separately reportable.
Definitions:
Nominal Interest Rate
The rate of interest before adjustments for inflation, representing the surface rate charged on loans or earned on investments.
Savings Account
A deposit account held at a financial institution that provides principal security and a modest interest rate.
Inflation Rate
The rate at which the general level of prices for goods and services is rising, eroding purchasing power.
Interest Rate R
Refers to the cost of borrowing money, often expressed as a percentage of the amount borrowed over a specific period.
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