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Ohara Corporations operates in four different industries (numbers in millions):
Total Revenue Operating
Industries (Unaffiliated) Profit (Loss) Identifiable Assets
- Fuel $315,000 $40,000 $700,000
- Shipbuilding 500,000 (10,000) 1,000,000
- Insurance 225,000 10,000 450,000
- Financial Service 90,000 5,000 215,000
For which of the segments would information have to be disclosed in accordance with US GAAP?
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