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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 41 / 47

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New! EITF Consensuses Effective in 2004

Issue 04-10 -Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds”

A company can aggregate operating segments that do not meet the quantitative thresholds to produce a reportable segment if:

Aggregation is consistent with the basic principles of Statement 131

The segments have similar economic characteristics

The segments share a majority of the following criteria

Products and services

Production processes

Type of customer

Distribution methods

Regulatory environment

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