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The standard of proportionality would have been violated by the
Operating Segment
A distinct part of a business that engages in business activities which earn revenues, incur expenses, and is regularly reviewed by management.
Chief Operating Officer
A senior executive tasked with overseeing the day-to-day administrative and operational functions of a company.
Revenues
The income that a business receives from its normal business activities, typically from the sale of goods and services to customers.
Expenses
The outflows or other using up of assets or incurring of liabilities during a period from delivering or producing goods, rendering services, or carrying out other activities.
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