Under AS 17, if the total external revenue of the segments already identified as reportable is below a specified proportion of the enterprise's total external revenue, additional segments must be treated as reportable. What is that proportion?

1. AS 17 requires reportable segments to cover the bulk of external revenue. 2. If reportable segments capture less than 75% of total enterprise external revenue, more segments are added until the 75% threshold is met. 3. Hence the correct coverage benchmark is 75%. _Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._