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A major argument against segment disclosure is that
Break-even
The point at which total costs and total revenue are equal, meaning there is no net loss or gain, and the company has "broken even" on an investment or product.
Variable Selling Costs
Variable selling costs are expenses that vary directly with the level of production or sales volume, such as commissions and shipping charges.
Variable Production Costs
Costs that vary directly with the level of production output, such as raw materials and direct labor, contrasting with fixed costs that remain constant regardless of production volume.
Fixed Costs
Costs that do not fluctuate with the volume of production or sales, such as rent, salaries, and insurance premiums.
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