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Segment operating profit, a measure of segment profitability, includes an allocation of the financial costs of carrying operating working capital, including foreign exchange gains and losses and interest expense on debt financing working capital and interest income earned on working capital items, which is consistent with how management views the results for operational purposes. 

A reconciliation of income from continuing operations before income tax and minority interest to total consolidated segment operating profit follows: 

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(1) Unallocated (income) expense—net included interest income, interest expense, foreign exchange gains and losses and other income and expense not directly attributable to Bunge’s operating segments. 

Net sales by product group to external customers were as follows: 

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## notes to the consolidated financial statements 

Geographic area information for net sales to external customers, determined based on the location of the subsidiary making the sale, and long-lived assets follows: 

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(1) Long-lived assets include property, plant and equipment, net, goodwill and other intangible assets, net and investments in affiliates. 

(2) Unallocated purchase price relating to the Cereol acquisition (see Note 8). 

