Hindrances/Problems to Proper Cost Assignment in Segmented Reporting: For segment reporting to accomplish its intended purposes, costs must be properly assigned to segments. If the purpose is to determine the profits being generated by particular segment or division, then all of the costs attributable
Hindrances is an approaching, bring to an end, putting off, or the like. Hindrances are the condition of being hindered. A hindrance is a person or object that hinders.