Which one of the following need not be disclosed for reportable segments?

A) interest revenue and expense
B) profit or loss
C) capital expenditures for long-lived assets
D) seasonal revenues

Reportable Segments

This refers to distinct components of a business for which separate financial information is available and is regularly reviewed by the company's decision-makers.

Interest Revenue

Income earned by a company from its lending activities or from holding interest-bearing financial assets.

Seasonal Revenues

Income generated from business activities that fluctuates according to the season or a particular time of year, typical in industries like retail and agriculture.