BUSINESS SEGMENT Definition

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BUSINESS SEGMENT is a component of an enterprise that (a) provides a single product or service or a group of related products and services and (b) that is subject to risks and returns that are different from those of other business segments.

Learn new Accounting Terms

AVERAGE COST is total cost for all units bought (or produced) divided by the number of units.

COMMITTED FIXED COST: See COMMITTED COSTS

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