International Finance and Accounting Handbook

22 • 11

Exhibit 22.2.

Illustration of SFAS 131 Segmental Data Provided by Black and Decker.

The Corporation has elected to organize its businesses based principally upon products and services. In certain instances wher

e a business does not have

a local presence in a particular country or geographic region, however, the Corporation has assigned responsibility for sales o

f that business’s products to

one of its other businesses with a presence in that country or region.

The Corporation operates in three reportable business segments: Power Tool and Accessories, Hardware and Home Improvements, an

d Fastening and

Assembly Systems. Operating Business Segments (Millions of Dollars)Year Ended 12/31/2001

Hardware &

Fastening &

Currency

Corporate,

Power Tools &

Home

Assembly

Translation

Adjustments , &

Accessories

Improvement

Systems

Total

Adjustment

Eliminations

Consolidated

Sales to unaffiliated customers

$3121.1

$784.7

$492.4

$4398.2

$(65.1)

$ —

$4,333.1

Segment profit (loss)

252.4

59.1

69.9

381.4

(5.5)

(28.3)

347.4

Depreciation and amortization

87.2

33.6

14.7

135.5

(1.9)

25.8

159.4

Income from equity method investees

13.2

—

—

13.2

—

2.1

15.3

Capital expenditures

87.0

33.1

15.9

136.0

(2.0)

.8

134.8

Segment assets

1605.9

517.2

307.6

2430.7

(65.5)

1649.0

4014.2

Investment in equity method investees

37.6

—

.1

37.7

(1.1)

(2.7)

33.9

Enterprise Wide Data (Millions of Dollars)Composition of sales by product group for 2001

(Millions of Dollars)

Consumer and professional tools and product service

$2284.4

Consumer and professional accessories

314.7

Electric lawn and garden products

285.4

Electric cleaning and lighting products

122.1

Household products

47.5

Security hardware

547.3

Plumbing products

255.2

Fastening and assembly systems

476.1

Total

$433.1