Responsibility Segment: A noteworthy organizational, functional, operational, or process component that has the characteristics as:
(i) Its manager reports to the entity's top management;
(ii) It is accountable for carrying out a mission, executing a line of activities or services, or generating one or a group of products; and
(iii) For the financial reporting and cost management aims, its resources and outcomes of operations can be obviously differentiated, operationally and physically, from those of other parts of the entity.