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Figure 2-4
-In Figure 2-4 shown above,SBUs found in quadrant B would be called
Consolidated Expenses
Expenses that arise from combining the financial statements of a parent company with its subsidiaries, presenting the financial performance as if they were a single entity.
Reportable Segment
A component of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources.
External Customers
Individuals or entities that purchase goods or services from a company but are not part of the company itself.
Revenue
Income arising in the course of an entity’s ordinary activities.
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