The $16.5 million in total profit is larger in an absolute sense than $3.9 million in losses.Therefor, this larger balance is the basis for the second quantitative test.As a result of the 10 percent criterion, either a profit or loss of $1.65 million or more qualifies a segment for disaggregation. According to the profit or loss totals just calculated, Atkinson Company is automotive, furniture, motion picture, and finance segments are large enough to warrant separate disclosure.