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. Segment R has a loss of ₹4 lakh. Under the AS 17 result test, is R a reportable segment, and why?

1. Result-test base = greater of total profit ₹50 L or total loss ₹4 L = ₹50 L; threshold = 10% = ₹5 L. 2. R's result in absolute terms is ₹4 L. 3. ₹4 L is below ₹5 L, so R is not reportable under the result test (loss segments are tested the same way as profit segments). _Source: ICAI BoS CA Intermediate Paper 1 (Advanced Accounting), Sept 2025 MCQ — Case Scenario I, AS 17 Segment Reporting._