Two or more operating segment may be aggregated into a single operating segment if the segments have similar economic characteristics, and if the segments are similar. Which of the following is not one of the factors used to determine similarity?

Select one:

a$.$

The nature of the products and services

b$.$

The nature of the processes

c$.$

Employment of many of the same people across the segments

d$.$

The type or class of customer for their products and services