PTU Ltd has 6 segments. External sales (₹L): P 66, Q 94, R 6, S 5, T 70, U 9. Inter-segment sales: P 10, Q 5, R 10, S 10, T 10, U 5. Result (₹L): P 22, Q 4, R (4), S 3, T 20, U 1. Assets (₹L): P 112, Q 147, R 28, S 28, T 21, U 14. Under the AS 17 revenue test, which segments are reportable?

1. Total revenue = external 250 + inter-segment 50 = ₹300 L; 10% threshold = ₹30 L. 2. Segment total revenues: P 76, Q 99, R 16, S 15, T 80, U 14 (₹L). 3. Segments at or above ₹30 L are P (76), Q (99) and T (80). _Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._