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.
Divisions are broken out into sectors depending on specific criteria.
There is no division between components within the organization.
Two cars are parked in the garage.
Manchuria was occupied by the Japanese in 1931.
An apology would make them take action.
I never said anything to her.
Studio stock prices can change a lot because you always know how they will perform each year.
Nobody is riding.