Quantitative Thresholds: Segment information must be disclosed separately if it meets any one of the following tests: revenue, profit/loss, and asset. 1. Revenue Test: Segment revenues, both external and intersegment, are at least 10% of combined revenues of all operating segments. 2. Profit or Loss Test: Segment profit or loss is at least 10% of the higher of the combined reported profit of all profitable segments or the combined reported loss of all segments incurring a loss. Profits are determined by the methods used internally for manager evaluation, not GAAP. 3. Asset Test: Segment assets are at least 10% of combined assets of all operating segments. Operating segments not meeting any of the three tests may be combined with each other (not with segments meeting a quantitative threshold) if they meet at least three of the five aggregation criteria.