segment reporting　

segment reporting　分部报告，独立核算部门报告　

Presentation required in the annual report when a reportable segment meets one or more of the following tests：（1）revenue is 10％or more of combined revenue；（2）operating profit is 10％or more of combined operating profit（operating profit excludes unallowable general corporate revenue and expenses，interest expense，and income taxes）；or（3）identifiable assets are 10％or more of the combined identifiable assets；also called line of business reporting.