Disclosures required for reportable segments include all of the following except

A) depreciation, depletion, and amortization expense
B) capital expenditures for additions to long-lived assets
C) research and development expenditures
D) interest revenue and interest expense

Reportable Segments

Reportable segments are parts of a business that can be separately identified by the nature of their operations, products, services, or geography, and for which discrete financial information is available and regularly reviewed by the entity's chief operating decision maker.

Depreciation

The accounting process of allocating the cost of tangible assets over their useful lives.

Capital Expenditures

Capital expenditures are funds used by a company to acquire, improve, or maintain physical assets such as property, industrial buildings, or equipment.