3. Management has identified a total of five segments, reportable or not, with total pretax income of $235 million. However, consolidated pretax income is $263 million. What are some specific items...

3. Management has identified a total of five segments, reportable or not, with total pretax income of $235 million. However, consolidated pretax income is $263 million. What are some specific items that might explain this difference?

4. Where are taxes traceable to the reportable segments shown, and how might one go about estimating segmental performance on an after-tax basis?