Under ASC 280, an operating segment is considered a reportable segment if it meets which of the following quantitative thresholds?

Its revenue is 5% or more of the combined revenue of all operating segments.

Its reported profit or loss is 10% or more of the greater, in absolute amount, of the combined reported profit of all profitable segments or the combined reported loss of all segments incurring a loss.

Its liabilities are 10% or more of the combined liabilities of all operating segments.

Its revenue is 10% or more of the consolidated revenue of the entity.