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. Taking all the AS 17 tests together, which segments are reportable?

1. Revenue test → P, Q, T; result test → P, T; assets test → P, Q. 2. A segment reportable under any one test is reportable, so the union is {P, Q, T}. 3. External revenue of P, Q, T = 66+94+70 = ₹230 L = 92% of total external ₹250 L (≥75%), so no further segments are added. _Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._