Quantitative thresholds for classification as an operating segment Our company has 5 business units that we classify as operating segments. Financial data for these units follows:

($ millions) A B C D E
Sales $13,200 $241,300 $852,373 $1,538,317 $3,470,833
Profit 2,327 (5,738) 23,833 37,533 580,833
Assets 231,837 588,333 5,458,332 2,837,334 12,327,833

a. Calculate the quantitative thresholds and determine which of these operating segments should be disclosed in the footnotes to our financial statements. Show your calculations.
b. Do the required segments meet the 75% test?

Dr. sperry, a biologist, is using excel to track growth rates of different populations of bacteria. she has a very complex formula in one cell. it begins with “round”. dr. sperry would like to see exactly how excel’s calculation reached the final rounded value that she sees in the cell. what could dr. sperry do to best understand how the calculation was made? try different formulas on her own until she reaches the value shown in excel click on the evaluate formula button in the formulas tab and then click “step in” select the cell and then look at the formula in the formula field of the ribbon remove “round” from the formula in order to see the actual value before rounding