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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 assets test, which segments are reportable?
AP and T
BP, Q and T
CP and Q
DQ and T
Answer & Solution
Correct answer: C. P and Q
1. Total segment assets = ₹350 L; threshold = 10% = ₹35 L.
2. Segment assets: P 112, Q 147, R 28, S 28, T 21, U 14 (₹L).
3. Only P (112) and Q (147) are at or above ₹35 L.
_Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._
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