Segment reporting requires identification, measurement and disclosure of business and geographical segments and reportable-segment thresholds. The Standard requires enterprises to identify operating business and geographical segments using the management reporting structure or, if necessary, the next lower level, and measure segment revenue, segment expense, segment assets and segment liabilities by amounts directly attributable or reasonably allocable. A segment is reportable if it meets the 10 per cent quantitative thresholds (revenue, result or assets) or is designated by management, and reportable segments must disclose specified items including segment revenue, result, assets, liabilities, capital expenditure, depreciation and reconciling items to consolidated totals.