Segment Reporting
The GAAP-required disclosure (ASC 280) that breaks down a diversified company's financial information by operating segment when those segments are reviewed separately by the chief operating decision maker. Required disclosures: segment revenue, segment operating income (or its closest substitute), capital expenditure by segment, and total assets by segment. Not required: segment-level gross margin breakdowns, operating-expense disaggregation below CODM review level, or any restatement when segment boundaries are redrawn quarter-to-quarter. The disclosure is the window through which an investor can read a multi-business enterprise as the collection of distinct operating engines it actually is, but it does not eliminate the role of management judgment in how the boundaries are drawn.
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Related terms
Accounts Payable · Adjusted EBITDA · Adjusted EBITDA Ex-SBC · ADR · ARPU · Average Length Of Stay
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