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A division or subset of a business' operations, especially in large corporations. For a division to be considered a segment, it must directly earn revenue for the company. For example, a heavily diversified corporation may have one segment dedicated to telecommunications, another to manufacturing, and a third to energy. It is also known simply as a segment. Internally, each segment's expenses and revenues are accounted for separately.
An identifiable part of a business organization. For example, a large corporation might have a number of segments including industrial, aerospace, and leisure products. Also called business segment.