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Companies often allocate common fixed costs among segments. For example, common fixed corporate costs are often allocated to divisions and appear as part of the

Companies often allocate common fixed costs among segments.

For example, common fixed corporate costs are often allocated to divisions and appear as part of the divisional performance reports.

What dangers are there in allocating common fixed costs to segments when involved in a decision to possibly drop a segment such as a product or a division?

Please provide sources.

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