secret or hidden reservessecret reservessecured bondssecured loanssecuritiessecurities and exchange commissionsecurities available for salesecuritysecurity brokerssecurity dealerssecurity market linesegmentsegment assetssegment expensesegment of an enterprisesegment repotingsegment resultsegment revenuesegmental reportingselective controlself balancingself checking numberssellsellerselling and distribution cost budgetselling expensesselling overheadselling priceselling seasonsemantical levelsemi fixed costsemi knocked downsemi strong efficiencysemi variable costsemi variable costssemifinished productsensitivity analysisseparate accounting entityseparate entity assumptionseparate ratio estimatorseparationseprate entitysequencesequential decisionssequential product flowsequential samplessequential samplingserial bondsserviceservice cost