Customer segments are often created on the basis of demographic characteristics (e.g., age, gender, household size), user behavior, or purchase history (e.g., shopping cart value, returns, purchase frequency, revenue per customer). In addition to internal data, external sources can also be consulted, e.g. market research institutes.
Since both customer groups differ from each other, it also makes sense to classify customer segments based on the business model and to distinguish criteria for B2B and B2C customers.