FISH: I was in hurry earlier today. The following is a more detailed expiation from the same SEC document that i had cited that discusses the customer 10% reporting requirement:
" 2. Major customers
Since the adoption of SFAS No. 14, GAAP has required
disclosure of revenues from major customers.[35] SFAS No. 131
now requires issuers to disclose the amount of revenues from each
external customer that amounts to 10 percent or more of an
enterprise’s revenue as well as the identity of the segment(s)
reporting the revenues. The accounting standards, however, have
never required issuers to identify major customers. On the other
hand, Regulation S-K Item 101 historically has required naming a
major customer if sales to that customer equal 10 percent or more
of the issuer’s consolidated revenues and if the loss of the
customer would have a material adverse effect on the issuer and
its subsidiaries.[36] We continue to believe that the identity
of major customers is material information to investors. This
disclosure allows a reader to better assess risks associated with
a particular customer, as well as material concentrations of
revenues related to that customer. Consequently, we retain this
Regulation S-K requirement, as we proposed."
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