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Chapter 2 — Identification of Operating Segments2.1 Overview2.2 Engagement in Business Activities2.3 Operating Results Are Regularly Reviewed2.4 Discrete Financial Information2.5 Multiple Sets of Data or Components2.6 Vertically Integrated Operations2.7 Subsidiary Financial Statements2.8 Equity Method Investees2.9 Comparison to Competitors2.10 Reconsideration of Identified Operating Segments
Chapter 2 — Identification of Operating Segments2.1 Overview2.2 Engagement in Business Activities2.3 Operating Results Are Regularly Reviewed2.4 Discrete Financial Information2.5 Multiple Sets of Data or Components2.6 Vertically Integrated Operations2.7 Subsidiary Financial Statements2.8 Equity Method Investees2.9 Comparison to Competitors2.10 Reconsideration of Identified Operating Segments