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Operating Segment
A distinct unit within a business that generates revenues and incurs expenses related to operations, which is analyzed by the company's management to make decisions.
Geographical Segment
An identifiable part of a company that operates in a specific geographical area, distinct in its operations and financial reporting from other regions.
Segments
Differentiable parts of a company that can be identified by specific financial information and operations, often used for reporting purposes.
U.S. GAAP
Generally Accepted Accounting Principles in the United States, a framework of accounting standards, principles, and procedures used in compiling financial statements.
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