P 15-6

Apply threshold tests—Disclosure

The consolidated income statement of Tut Company for 2016 is as follows (in thousands):
TUT CONSOLIDATED INCOME STATEMENT FOR THE YEAR
ENDED DECEMBER 31, 2016
Sales $360
Interest income 10
Income from equity investee 30
Total revenue 400
Cost of sales $180
General expenses 40
Selling expenses 50
Interest expense 10
Noncontrolling interest share 15
Income taxes 45
Total expenses 340
Income from continuing operations $ 60
Discontinued operations loss (net of income taxes) 10
Consolidated net income $50

Tut’s operations are conducted through three domestic operating segments with sales, expenses, and assets as
follows (in thousands):
Chemical Food Drug Corporate
Sales (including intersegment sales) $160 $140 $120
Cost of sales (including intersegment cost of sales) 80 70 60
General expenses 15 10 10 $5
Selling expenses 20 15 15
Interest expense (unaffiliated) 5 5
Identifiable assets 200 180 150 200
Investment in equity investee 300

The $10,000 interest income is not related to any industry segment. Consolidated total assets are $1,000,000. The
chemical and food segments had intersegment sales of $35,000 and $25,000, respectively.

R E Q u I R E D : Prepare a schedule of required disclosures for Tut’s industry segments in a form acceptable for reporting purposes.
Assume the CODM uses operating profit to evaluate segments.
Jawaban :
Tut Corporation
Jadwal Keterbukaan Informasi Segmen Industri tahun berjalan 31 Desember 2016
Chemical Food Drug
Segment Segment Segment Totals
pendapatan
Penjualan ke tidak terafiliasi
Pelanggan $125,000 $115,000 $120,000 $360,000
Penjualan intersegment 35,000 25,000 ________ 60,000
Total penjualan 160,000 140,000 120,000 420,000
penghasilan
Biaya penjualan $ 80,000 $ 70,000 $ 60,000
Pengeluaran umum 15,000 10,000 10,000
Biaya jual 20,000 15,000 15,000
Total pengeluaran 115,000 95,000 85,000
Segmentasi laba operasi $ 45,000 $ 45,000 $ 35,000 125,000

Aset $200,000 $180,000 $150,000 $530,000

Rekonsiliasi pendapatan:
Pendapatan dari segmen yang dapat dilaporkan $ 420,000
Pendapatan dari ekuitas investees 30,000
Pendapatan bunga 10,000
Penghapusan intersegment (60,000)
Pendapatan konsolidasi $ 400,000
Penghapusan saldo intersegment
Rekonsiliasi laba usaha:
Keuntungan operasi segmen yang dapat dilaporkan $ 125,000
Pendapatan dari ekuitas investees 30,000
Pendapatan bunga 10,000
Pengeluaran perusahaan (5,000)
Beban bunga (10,000)
Pangsa bunga nonkontrol (15,000)
Penghapusan intersegment (30,000)
Laba operasi konsolidasi $ 105,000

Rekonsiliasi aset:
Aset segmen yang dapat dilaporkan $ 530,000
Investasi dalam afiliasi ekuitas 300,000
Aset perusahaan 200,000
Penghapusan saldo intersegment (30,000)
Aset konsolidasi $1,000,000