Segmented Reporting A Segments may be evaluated as u a cost centre D a profit centre profit centre reports include information on a segments revenues and costs. u an investment centre Some costs are direct and some are indirect n Indirect costs may be allocated to various departments. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 Segmented Reporting ⧫Segments may be evaluated as  a cost centre  a profit centre →Profit centre reports include information on a segment’s revenues and costs.  an investment centre. ⧫Some costs are direct and some are indirect.  Indirect costs may be allocated to various departments