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GAAP Requirements: When to Disclose Customer Revenues in Financial Reports
If revenues from transactions with a single external customer amount to ≥ 10% of an entity’s revenues, the entity must disclose that fact, the total amount of revenues from each such customer, and ____________ Select the words that correctly complete the above statement. A. The products sold and/or services provided to that customer. B. The amount of revenues that each segment reports from that customer. C. The identity of the segment or segments reporting the revenues.

C. The identity of the segment or segments reporting the revenues.