Examlex
When a CP plan is implemented,organizations need to make clear:
Operating Segments
Components of a business that engage in business activities from which they may earn revenues and incur expenses, including results that are reviewed by the company's management.
Segment Assets
Parts of a company's assets that are attributable to each of its business segments, useful for assessing segment performance and making investment decisions.
Cash Flows
The total amount of money being transferred into and out of a business, particularly affecting its liquidity.
Profit (Loss)
The financial result of a company's operations, calculated as revenues minus expenses. A positive result indicates a profit, while a negative result indicates a loss.
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