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Which of the following is not one of the criteria managements should consider in determining whether business activities and environments of an operating segment are

Which of the following is not one of the criteria managements should consider in determining whether business activities and environments of an operating segment are similar?

A.

The geographical location of the operations.

B.

The nature of the production process.

C.

The distribution methods.

D.

The nature of the regulatory environment, if applicable.

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