31. BUSINESS SEGMENTS  The Bancorp reports on four business segments: Commercial  Banking, Branch Banking, Consumer Lending and Investment  Advisors. Results of the Bancorp’s business segments are  presented based on its management structure and management  accounting practices. The structure and accounting practices are  specific to the Bancorp; therefore, the financial results of the  Bancorp’s business segments are not necessarily comparable with  similar information for other financial institutions. The Bancorp  refines its methodologies from time to time as management  accounting practices are improved and businesses change.  On June 30, 2009, the Bancorp completed the Processing  Business Sale, which represented the sale of a majority interest in  the Bancorp’s merchant acquiring and financial institutions  processing businesses. Financial data for the merchant acquiring  and financial institutions processing businesses was originally  reported in the former Processing Solutions segment through  June 30, 2009. As a result of the sale, the Bancorp no longer  presents Processing Solutions as a segment and therefore,  historical financial information for the merchant acquiring and  financial institutions processing businesses has been reclassified  under General Corporate and Other for all periods presented.  Interchange revenue previously recorded in the Processing  Solutions segment and associated with cards currently included in  Branch Banking is now included in the Branch Banking segment  for all periods presented. Additionally, the Bancorp retained its  retail credit card and commercial multi-card service businesses,  which were also originally reported in the former Processing  Solutions segment through June 30, 2009, and are now included in  the Consumer Lending and Commercial Banking segments,  respectively, for all periods presented. Revenue from the  The business segments are charged provision expense based  on the actual net charge-offs experienced by the loans owned by  each segment. Provision expense attributable to loan growth and  changes in factors in the allowance for loan and lease losses are  captured in General Corporate and Other. The financial results of  the business segments include allocations for shared services and  headquarters expenses. Even with these allocations, the financial  results are not necessarily indicative of the business segments’  financial condition and results of operations as if they existed as  independent entities. Additionally, the business segments form  synergies by taking advantage of cross-sell opportunities and when  funding operations, by accessing the capital markets as a collective  unit.  The Bancorp manages interest rate risk centrally at the  corporate level by employing a FTP methodology. This methodology insulates the business segments from interest rate  volatility, enabling them to focus on serving customers through  loan originations and deposit taking. The FTP system assigns  charge rates and credit rates to classes of assets and liabilities,  respectively, based on expected duration and the LIBOR swap  curve. Matching duration allocates interest income and interest  expense to each segment so its resulting net interest income is  insulated from interest rate risk. In a rising rate environment, the  Bancorp benefits from the widening spread between deposit costs  and wholesale funding costs. However, the Bancorp’s FTP system  credits this benefit to deposit-providing businesses, such as  Branch Banking and Investment Advisors, on a duration-adjusted  basis. The net impact of the FTP methodology is captured in  General Corporate and Other.  remaining ownership interest in the Processing Business is  recorded in General Corporate and Other as noninterest income. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS  126 Fifth Third Bancorp