The trust that protects the beneficiary's interest in the subject property from the beneficiary's creditors is?

All of the following appear in the numerator for the times interest earned ratio calculation, except:

A. Notes payable B. Net income C. Interest expense D. Tax expense

Which of the following statements concerning US GAAP is true?

A) does not require segment info to be reported in accordance with generally accepted accounting principles. B) does not require a reconciliation of segment assets to consolidated assets C) requires geographic area information to be disclosed in interim financial statements D) requires disclosure of a major customer's identity