According to U.S. GAAP, what general information about an operating segment must be disclosed?

Operating Segment

A component of an enterprise that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses related to transactions with other components of the same enterprise.

U.S. GAAP

Generally Accepted Accounting Principles in the United States, a framework of accounting standards, principles, and procedures.

Disclosed

The act of making information known or revealed, often in a financial context.