Segment Operating Income (SOI)

You know what operating income is; basically, it's just the income thrown off, before taxes, of the operations of a business. But the SEGMENT operating income term generally applies to large companies with multiple divisions. That is, Disney has its theme parks division. And it has its movie studio division. And it has its ABC Television Networks division. And so on. Each segment reports its own operating income, hoping to give a clearer picture of what makes up the final bottom line when Disney reports that it just earned in the quarter a gadjillion dollars.