Different firms use different criteria for defining the boundaries of divisions. nestlé defines its divisions with reference to the a. products that are manufactured by the firm b. types of products it sells c. brand names of its products d. geographic scope of the business e. profit and loss center

C

Explanation: Market segmentation is the first step in determining who your marketing should target. Segmentation helps you know which groups exist so you can later identify which groups to target. Market segmentation creates subsets of a market based on demographics, needs, priorities, common interests, and other psychographic or behavioral criteria used to better understand the target audience. Traditional market segments are identified using characteristics such as:

Except for land, the commercial property is usually depreciated over a period of 35-50 years. In the US, commercial properties are depreciated over a period of 39 years as dictated by US Tax Code.