Identifying reportable segments

to a segment,
(ii) the 
 
relevant portion of enterprise revenue that can be
allocated on a reasonable basis to a segment, and
(iii) revenue from transactions with other segments of the
enterprise.
Segment revenue does not include:
(a) extraordinary items as defined in AS 5, Net Profit or Loss
for the Period, Prior Period Items and Changes in
Accounting Policies;
(b) interest or dividend income, including interest earned on
advances or loans to other segments unless the operations
of the segment are primarily of a financial nature; and

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AS 17
(c) gains on sales of investments or on extinguishment of debt
unless the operations of the segment are primarily of a 
financial nature.
5.6 Segment expense is the aggregate of
(i) the 
 
expense resulting from the operating activities of a
segment that is directly attributable to the segment, and
(ii) the relevant portion of enterprise expense that can be
allocated on a reasonable basis to the segment,
including expense relating to transactions with other
segments of the enterprise.
Segment expense does not include:
(a) extraordinary items as defined in AS 5, Net Profit or Loss
for the Period, Prior Period Items and Changes in
Accounting Policies;
(b) interest expense, including interest incurred on advances or
loans from other segments, unless the operations of the