In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
a.
General corporate expense.
b.
Income tax expense.
c.
Sales to other segments.
d.
Gain or loss on discontinued operations.

Segment operating income refers to segment's net revenue (sales) less losses (cost of revenue and operating cost). Segment operating income does not involve general corporate expense,income tax expense, gain or loss on discontinued operations.

Segment operating income is derived from sales activities.

Since

Segment operating income= Segment revenue (sales) - Expenses

Means Sales (revenue) to other segments is considered and used to calculate the segment operating income.

In financial reporting of segment data, which of the following items is always used in determining a segment's operating income? a. General corporate expense. b. Income tax expense. c. Sales to other segments. d. Gain or loss on discontinued operations.

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In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?
a.
General corporate expense.
b.
Income tax expense.
c.
Sales to other segments.
d.
Gain or loss on discontinued operations.