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What are common fixed costs not allocated to segments? Can you think of any segments that have been eliminated from companies that you are familiar

What are "common" fixed costs not allocated to segments?

Can you think of any segments that have been eliminated from companies that you are familiar with (products, etc.). I was shopping for a small truck recently and noticed that Mazda had eliminated economy trucks from their product line. Their small truck product line must have had a negative 'segment margin".

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