For operating segments, which one of the following is not included in the determination of whether a segment is reportable?

A) segment assets
B) revenues
C) profit (loss)
D) cash flows

Operating Segments

Components of a business that engage in business activities from which they may earn revenues and incur expenses, including results that are reviewed by the company's management.

Segment Assets

Parts of a company's assets that are attributable to each of its business segments, useful for assessing segment performance and making investment decisions.

Cash Flows

The total amount of money being transferred into and out of a business, particularly affecting its liquidity.