A segment which does not reach any of the materiality thresholds can nevertheless be:

A) designated as a reportable segment.
B) combined with other segments.
C) not reported separately.
D) all of the above.

Materiality Thresholds

The thresholds or limits at which financial information becomes significant enough to influence the decision-making process of users.

Reportable Segment

A part of an entity with distinguishable activities for which financial information is available and reviewed regularly by the entity’s decision makers.

Combined

The process of merging multiple sets of financial information, typically from different companies or segments, to produce a consolidated set of financial statements or reports.