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What is an advantage and a disadvantage of using DRI and DRA?
Reportable Segments
Parts of a business that can be separately identified by the products or services they offer or by their geographical areas, and about which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.
Operating Profit
The profit from business operations before deducting interest and taxes, indicative of the core profitability of business activities.
Operating Segments
Components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance.
Generating Revenue
This term refers to the process by which a business earns income through the sale of goods, provision of services, or other financial operations.
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