Segment Reporting

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Line-of-Business Reporting

A convention some companies use in their financial statements in which they report information by sector. For example, a single publicly-traded company that engages in agriculture, mining, and manufacturing may report revenue, sales, and profits/losses for each field individually. This allows a company to show its investors what parts of the company are performing better relative to the others. It also prevents one sector that is overperforming or underperforming from unduly influencing a financial statement.

segment reporting

A type of financial reporting in which the firm discloses information by identifiable industry segments. For example, Union Pacific Corporation reports revenues, income, assets, depreciation, and capital expenditures for each of four segments: transportation, oil and gas, mining, and land. Segment reporting is required by the SEC in an attempt to provide stockholders and the public with better financial data. Also called line-of-business reporting. See also industry segment.

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Business Segment Reporting Line-of-Business Reporting			The non-cash charges are primarily impairments and are included in Equity losses at the consolidated and segment reporting levels. JLL sees $14m Q2 net loss by Real Estate Weekly 2%, with the computer and electronic products segment reporting growth. Manufacturing orders gaining by Printed Circuit Design & Fab New chapters in this edition cover interim reporting, segment reporting, and accounting changes and correction of errors. GAAP policies and procedures, 2d ed by Reference & Research Book News			security agreement Security Analyst Security Characteristic Line security deposit Security Depository Security Industry and Financial Markets Association Security Industry Automated Corporation security instrument security interest Security Market Line Security Market Plane Security Plant Complex Security Ratings Security Selection Security Selection Decision Security Traders Association Security Valuation Security Valuation Model SED Sede central see-through building Seed Capital seed money Seek a Market Segment Segment Reporting Segmented Market Segregated Fund Segregation Segregation of Securities Seguimiento del ticker Seguranca alimentar Seguridad alimentaria Seguro Seguro contra riscos cambiais Seguro de cambio Seguro de vida Seguro de vida de prima unica Seguro de Vida indexado Seguro de Vida indivudal Seguro de vida variable SEHK Seigniorage Seisan Kakaku seisin seized Seizoenarbeid SEK Select Ten Portfolio Selected Dealer Agreement Selective Hedging			Segment display Segment End Segment First and Deflect Policy Segment gear Segment Group Segment Group 0 segment head Segment Header segment height Segment Interface Protocol Segment Leader Segment Library Segment Management Marketing segment mark Segment Number OK segment of a bifocal lens segment of a bifocal lens segment of a bifocal lens segment of a bifocal lens Segment of a line Segment of a sphere Segment Originators PLA Segment Play Items Segment Receivers Address Segment Receivers PLA Segment register Segment Release Bulletin Segment Reporting segment saw Segment Security Data Manager Segment Serial Number Segment Size Ratio Segment Sol Multimission Altimetry and Orbitography Segment Space Management Segment Specification Segment Table Entry Segment Table Origin Register Segment Type Segment Version Description Segment Virtual Object Store Segment Zero Phenomenon Segment, Deflect and Drop Policy Segment-Based Scheduling Segment-Table Length Register segmental segmental segmental segmental analgesia segmental analgesia segmental analgesia segmental anesthesia segmental anesthesia segmental anesthesia segmental aplasia segmental aplasia segmental aplasia segmental arch segmental arch

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