Specifically, we examine the restated SFAS No. 131 operating segments and classify
each segment as either a new or an old segment. A restated SFAS No. 131 segment is
classified as a new segment if it was not reported as a separate LOB segment under the
old standard, and as an old segment if it was reported as a separate LOB segment in both
the restated SFAS No. 131 and historical SFAS No. 14 segment disclosures