Table:
| (In millions) |  |  |  |
| --- | --- | --- | --- |
| June 30, | 2019 | 2018 | 2017 |
| United States | $ 55,252 | $ 44,501 | $ 42,730 |
| Ireland | 12,958 | 12,843 | 12,889 |
| Other countries | 25,422 | 22,538 | 19,898 |
| Total | $  93,632 | $  79,882 | $  75,517 |
Paragraphs:
Assets are not allocated to segments for internal reporting presentations. A portion of amortization and depreciation is included with various other costs in an overhead allocation to each segment; it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.
Long-lived assets, excluding financial instruments and tax assets, classified by the location of the controlling statutory company and with countries over 10% of the total shown separately, were as follows:
Question:
What reason does the company give for not separately identifying the amount of amortization and depreciation by segment?
Answer: it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.