ASC 280 Reportable Segment Tester

Applies the ASC 280-10-50-12 quantitative thresholds to one caller-declared candidate operating segment and computes the ASC 280-10-50-14 seventy-five percent coverage test. Each of the three ten percent tests is reported separately with its own denominator, including the profit-or-loss denominator, which is the greater in absolute amount of the profitable side and the loss side rather than the two netted together. Thresholds are inclusive and compared by exact cross multiplication on unrounded inputs, so an exact boundary classifies as meeting the threshold; reported percentages are rounded for display only. The five ASC 280-10-50-11 aggregation criteria are echoed back as nullable booleans, never computed, with unanswered criteria named and a management-judgment flag raised. A zero denominator reports not_assessable rather than a failing threshold. Verify-only: does not identify or aggregate operating segments and does not assert compliance.

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