RESPONSIBILITY SEGMENT - A significant organizational , operational , functional , or process component which has the following ( a ) its manager reports to the entity 's top management ; ( b ) it is responsible for carrying out a mission , performing a line of activities or services , or producing one or a group of products ; and ( c ) for financial reporting and cost management purposes , its resources and results of operations can be clearly distinguished , physically and operationally , from those of other segments of the entity .
There is no division between components within the organization .