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Multiplex Inc., a public company whose stock is traded on a national stock excha

ID: 2391816 • Letter: M

Question

Multiplex Inc., a public company whose stock is traded on a national stock exchange, reported the following information on its consolidated financial statements for 20X5 From the consolidated income statement: Sales revenues Rental revenues Income before income taxes Income taxes $657,000,000 53,000,000 89,000,000 24,000,000 From the consolidated balance sheet: Total assets $672,000,000 Multiplex management determined that it had the following operating segments during 20X5: (1) car rental, (2) aerospace, (3) communications, (4) health and fitness products, and (5) heavy equipment manufacturing. The company assembled the following information for these industry segments for 20X5 (dollar amounts stated in millions) Health Fitness $ 50 Heavy $290 45 Communications $ 65 Equipment Item Sales Rentals Intersegment sales Cost of goods sold Selling expenses Other traceable expenses Allocation of common costs Assets Other information: Aerospace $251 Rental $ 54 13 138 82 12 181 20 240 20 21 15 60 147 110 120 Depreciation expense (included above) 65 80 Capital expenditures 70

Explanation / Answer

Answer a. Multiplex Inc. Schedule for 10% Revenue Test For the Year Ended Dec 31, 20X5 (In Millions) Segment Segment Revenue Percent of Combined Revenue Reportable Segment Car Rental                       67 8.72% No Aerospace                     251 32.68% Yes Communications                       65 8.46% No Health/Fitness                       50 6.51% No Heavy Equipment                     335 43.62% Yes Total                     768 Multiplex Inc. Schedule for 10% Segment Profit or Loss Test For the Year Ended Dec 31, 20X5 (In Millions) Segment Segment Profit (Loss) Percent of Test Amount Reportable Segment Car Rental                       33 24.09% Yes Aerospace                          8 5.84% No Communications                       36 26.28% Yes Health/Fitness                       14 10.22% Yes Heavy Equipment                       46 33.58% Yes Total                     137 Calculation of Operating Profit: Car Rental Aerospace Communications Health/Fitness Heavy Equipment Revenue                       67                                    251                                   65                           50                                     335 Cost of Goods Sold                                  (138)                                   (181) Selling Expenses                     (20)                                    (82)                                   (8)                         (21)                                     (77) Other Traceable Expenses                       (8)                                    (12)                                (15)                           (9)                                     (20) Allocation of Common Costs                       (6)                                    (11)                                   (6)                           (6)                                     (11) Operating Profit                       33                                         8                                   36                           14                                        46 Multiplex Inc. Schedule for Segment Assets Test For the Year Ended Dec 31, 20X5 (In Millions) Segment Segment Assets Percent of Test Amount Reportable Segment Car Rental                       60 8.86% No Aerospace                     147 21.71% Yes Communications                     110 16.25% Yes Health/Fitness                     120 17.73% Yes Heavy Equipment                     240 35.45% Yes Total                     677 Answer b. Yes Answer c. Multiplex Operations Industry Segments (In Millions) Car Rental Aerospace Communications Health/Fitness Heavy Equipment Combined Sales to: Unaffiliated Customers                       54                                    251                                   65                           50                                     290                       710 Intersegment Sales                       13                                        45                         58 Total Revenue                       67                                    251                                   65                           50                                     335                       768 Depreciation                          8                                      55                                     8                              9                                        65                       145 Segment Profit                       33                                         8                                   36                           14                                        46                       137 Segment Assets                       60                                    147                                110                         120                                     240                       677 Expenditure for Segment Assets                          7                                      70                           55                                        80                       212