12-33(1) Tri-Country Cable Services Inc.

Segmented Income Statement

For The Year Ended

CABLE SERVICE METRO

Service Revenue 195000 90000
LESS: Variable Expenses 30000 15000
Segment Contribution Margin 165000 75000
LESS: Controllable Fixed Expenses 65000 30000
Profit Margin Controllable by segment manager 100000 45000
LESS: Uncontrollable Fixed Expenses 40000 20000
Profit Margin Traceable to the segment 60000 25000

LESS: Common Fixed Expenses 6000

Income Before Taxes 54000
Income Tax Expenses 21000
NET INCOME 33000

12-33(2) Tri-Country Cable Services Inc.

Segmented Income Statement
For The Year Ended

CABLE SERVICE METRO

Service Revenue 209000 96000
LESS: Variable Expenses 32142.8571428571 16000
Segment Contribution Margin 176857.142857143 80000
LESS: Controllable Fixed Expenses 65000 30000
Profit Margin Controllable by segment manager 111857.142857143 50000
LESS: Uncontrollable Fixed Expenses 40000 20000
Profit Margin Traceable to the segment 71857.1428571429 30000

LESS: Common Fixed Expenses 6000

Income Before Taxes 65857.1428571429
Income Tax Expenses 21000
NET INCOME 44857.1428571429
 le Services Inc.
ome Statement

Segment of the Company

SUBURBAN OUTLYING
70000 35000
10000 5000
60000 30000
25000 10000
35000 20000
15000 5000
20000 15000

le Services Inc.
ome Statement

Segment of the Company

SUBURBAN OUTLYING
78000 35000
11142.8571428571 5000
66857.1428571429 30000
25000 10000
41857.1428571429 20000
15000 5000
26857.1428571429 15000
 CHANGES IN SEGMENT INCOME STATEMENT

Segment of the Company

CABLE SERVICE METRO
Service Revenue 14000 6000
LESS: Variable Expenses 2142.8571428571 1000
Segment Contribution Margin 11857.1428571429 5000
LESS: Controllable Fixed Expenses 0 0
Profit Margin Controllable by segment manager 11857.1428571429 5000
LESS: Uncontrollable Fixed Expenses 0 0
Profit Margin Traceable to the segment 11857.1428571429 5000

LESS: Common Fixed Expenses 0

Income Before Taxes 11857.1428571429
Income Tax Expenses 0
NET INCOME 11857.1428571429
ME STATEMENT

the Company
SUBURBAN
8000
1142.8571428571
6857.1428571429
0
6857.1428571429
0
6857.1428571429