Which one of the following items must be disclosed for all reportable operating segments in the notes to financial statements

 Which one of the following items must be disclosed for all reportable operating segments in the notes to financial statements?

(I.) Revenue from external customers.

(II.) Total Segment Assets

(III.) Revenues from foreign customers, identified by country.

A) I, II, and III

B) I and III only

C) II and III only

D) I and II only

E) There is no requirement of information to disclose for operating segments.

Answer: D