Segment

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Dictionary Says

Definition of 'Segment'

A component of a business that is or will generate revenues and costs related to operations. Financial information should be available for a segment's activities and performance and must also be periodically reviewed by the company's management before a decision can be made regarding the amount of capital that will be given to the segment for a particular operating period.
Investopedia Says

Investopedia explains 'Segment'

For accounting purposes, FASB's SFAS 131 is the definitive source when it comes to accounting practices involving segments.

An example of a segment would be XYZ Corp.'s widget division because it generates its own revenue as a result of selling widgets and incurs expenses as a result of the costs involved with producing this product.

Keep in mind that not every component of a company constitutes a segment. For example, XYZ Corp.'s marketing division would not be considered a segment because it does not perform operations that directly earn revenue.
Search results for

'Segment'

  • The Importance Of Segment Data

    http://www.investopedia.com/articles/stocks/06/segmentdata.asp
    The Importance Of Segment Data. December 07 2006 ... A company's segment data
    can be a great place to start this analysis. In this article ...

  • NuStar Energy Sets Up For Growth

    http://stocks.investopedia.com/stock-analysis/2011/NuStar-Energy-Sets-Up-For-Growth-NS-VLO-EPD-OKS1002.aspx
    ... impact this area. The company also experienced lower results in the
    transportation segment relative to 2010. Growth Capital NuStar ...

  • Johnson Controls Seeing Multiple Recoveries

    http://stocks.investopedia.com/stock-analysis/2011/Johnson-Controls-Seeing-Multiple-Recoveries-JCI-NSANY-SI-HON-UTX-GNTX-XIDE0426.aspx
    ... Now with signs of life in the building efficiency segment, could even better results
    be on the way for shareholders? Get Free Stock Analysis By Email. ...

  • RPM's Resurgent Quarter

    http://stocks.investopedia.com/stock-analysis/2011/RPMs-Resurgent-Quarter-RPM-SHW-PPG-FOE-DD-F0413.aspx
    ... The performance was led by its industrial segment, though its consumer segment also
    performed well. The stock was pushed to a new 52-week high on the news. ...

  • Corning Is Priced To Move

    http://stocks.investopedia.com/stock-analysis/2011/Corning-Is-Priced-To-Move-GLW-APH-DLB-MOLX-AVX0802.aspx
    ... However, it did indicate that its display segment, which provides glass for LCD
    panel manufacturers, expects its glass volume in the third quarter to be equal ...

  • Superior Energy Services Operations Review

    http://stocks.investopedia.com/stock-analysis/2011/Superior-Energy-Services-Operations-Review-SPN-HERO-HLX-BAS0624.aspx
    ... Subsea and Well Enhancement The subsea and well-enhancement segment is the
    company's largest, with revenue of $1.11 billion in 2010. ...

  • NuStar Energy Invests In Storage Business

    http://stocks.investopedia.com/stock-analysis/2011/NuStar-Energy-Invests-In-Storage-Business-NS-APC-PBR-VLO-EOG0928.aspx
    ... Storage The storage business is NuStar Energy's largest segment with EBITDA
    of $256 million in 2010. EBITDA in the storage segment ...

  • A Winning Memory-Of-Price Strategy Variation

    http://www.investopedia.com/articles/forex/08/memory-price-variation.asp
    ... 5. Target 50% of the retrace segment as your profit No.1 (ie, if retrace
    segment is 100 points, target 50 point as your profit No.1). ...

  • Adobe Remains Profitable

    http://stocks.investopedia.com/stock-analysis/2009/Adobe-Remains-Profitable-ADBE-IBM-GOOG0921.aspx
    ... Analysis By Email. Recent Results Reported revenue fell 21.4% to $697.5 million
    as sales fell in each segment. Creative solutions, which ...

  • A Dubious Rating For Equifax's Growth Prospects

    http://stocks.investopedia.com/stock-analysis/2010/A-Dubious-Rating-For-Equifaxs-Growth-Prospects-EFX-FICO-ADP-PAYX-HEW0802.aspx
    ... International, the next largest revenue segment, contributed 25.7% to total
    sales and reported robust top-line growth of 12%. The ...

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