Segmented Reporting Q Service department costs are shared indirect expenses of operation departments. Q They may be allocated using a variety of bases. Service De partment Common Allocation Bases General office Number of employees Personnel Number of employees Payroll Number of employees Adve rtising sales Purchasing Number of purchase orders Cleaning Floor space occupied Maintenance Floor space occupied Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 99 Service Department Common Allocation Bases General Office Number of employees Personnel Number of employees Payroll Number of employees Advertising Sales Purchasing Number of Purchase Orders Cleaning Floor space occupied Maintenance Floor space occupied Segmented Reporting ⧫ Service department costs are shared indirect expenses of operation departments. ⧫ They may be allocated using a variety of bases