The world's largest online retailer - Amazon with online services for websites and client side applications has presence globally as"the world biggest everything store". It offers books, media, home furnishing, clothing, pet suppliers, office products, food, 171 subsidiaries, 804 banks.

Walmart is the top of the competitors and has become aglobal multi-location for many products and services. There is a seamless structure of expanse for products and services with 11,600 retail units for 59 businesses in 78 countries and e-commerce website in 11 countries, employing 2.3 million associates.

Please detail the various differences in accounting processes for measuring performance that is needed by both enterprises segment and subunits. ***************