divisions in sfdc

DIVISION

* A logical segment of your organization's data.
* if your company is organized into different business units, you could create a division for each business unit, such as “North America,” “Healthcare,” or “Consulting.”  

REFER:

login.salesforce.com/help/doc/en/getting_started_with_divisions.htm
http://www.salesforce.com/us/developer/docs/api/Content/sforce_api_objects_division.htm