Question
Why is the 75% test applied after the 10% tests?
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Answer
To ensure reportable segments cover at least 75% of external revenue.
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Question
Why do significant-subsidiary tests matter under Regulation S-X?
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Answer
They determine whether separate and pro forma statements are required.
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Question
What is the purpose of XBRL in SEC reporting?
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Answer
It makes financial data machine-readable for automated analysis.
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Question
Why does the SEC require Inline XBRL for filings?
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Answer
It embeds tagged data in the human-readable filing.
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