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UPDATE 1-Motorola to report results for four units

* To report phone, networks, home, enterprise separately

* To allocate costs to units

NEW YORK, April 5 (Reuters) - Motorola Inc MOT.N said on Monday that it will report financial results for four operating units starting with the first quarter this year, as the company prepares to spin off its cellphone and set-top box units into a separate entity next year.

Motorola said it will report results for its mobile devices unit; its home unit, which sells television set-top boxes; its enterprise mobility unit; and its networks unit. It had previously combined its home and networks results.

Also in preparation for the split-off, it will allocate costs such as share-based compensation or intangible asset amortization expenses to the operating business segments.

Motorola said it is making the changes to its reporting structure ahead of its plan to separate the business into two different publicly traded entities early next year. (Reporting by Sinead Carew, editing by Gerald E. McCormick)

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