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Chapter 3. Trend Interpretation: Decidin... > Sales Interpretation with Changed Se...

Sales Interpretation with Changed Segment Mix

In addition to identifying core revenues and performing a comparative analysis of sales, you need to do a third form of interpretation: when the mix of a company's segment revenues have changed. For example, if a company has discontinued operations for a particular segment, you must exclude that income from past years to make your analysis more accurate.

Example: Altria Group (formerly Philip Morris; information located at http://www.altria.com) reported revenues over three years as ($ mil):


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