# ASC 280-924-50: Segment Reporting — Entertainment—Casinos — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/924/#50-disclosure)

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## ASC 280-924-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/280/924/#50-disclosure)

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#### Geographic Segments

##### [280-924-50-1](https://asc.understandingaccounting.org/asc/280/924/#280-924-50-1)

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Operations of a nonpublic business entity with a casino property that also includes a hotel, restaurant, parking garage, and the like are generally considered as one industry segment. The operating revenues of each are generally separately determinable. However, because of the natural interdependence of such operations, an allocation of costs among them to determine relative contributions to income (operating profit) would be largely arbitrary and, therefore, not meaningful. However, nonpublic casino business entities operating in various legal jurisdictions may have geographic segments and shall therefore report such information.