Not all businesses are the same. This simple statement isn't especially controversial, yet it's surprisingly powerful. The statement implies that, since not all businesses are the same, they should not be treated as if they are, which provides support for the practice of market segmentation. In a nutshell, market segmentation allows you to concentrate your resources on the potential customers that are the most likely to be interested in your offering. An essential component of most B2B segmentation processes is identifying the organizational characteristics that make your offering more valuable to company A than company B. One of the most powerful and most frequently used forms of organizational characteristics in B2B segmentation is industry.