Answer:
B. identifiable
Step-by-step explanation:
There is a standard defined in case to report the transactions of a segment of a business, to be reported separately.
One of them is that the segment shall be identifiable.
A segment might be in losses, adding to the losses of the company, specifically eve when all other segments are in profit.
This leads to the segment into a clearly identifiable segment.
There might be an instance where the company has its major assets in a particular segment which is not earnings as much as the other segments. This makes the segment identifiable.
This basically provides for conditions in which a segment is reportable.