Segments are responsibility centers for which a separate measure of revenues and costs is obtained.

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Segments are typically defined as independent units within an organization that are responsible for generating their own revenues and controlling their own costs, so it makes sense that separate measures of revenues and costs would be obtained for each segment. This allows managers to evaluate the performance of each segment more easily and make decisions about how to allocate resources accordingly.

Segments Are Responsibility Centers for Which a Separate Measure of Revenues