{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/20/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"205-20","topic":"205","title":"Discontinued Operations","area":"Presentation","paragraphs":158,"summary":"ASC 205-20 governs when a disposal must be reported as a discontinued operation and how it is presented and disclosed. A disposal of a component (or group of components) qualifies only if it represents a strategic shift that has (or will have) a major effect on the entity's operations and financial results, triggered when the component is classified as held for sale, disposed of by sale, or disposed of other than by sale (e.g., abandonment or spinoff) (205-20-45-1B). Results of discontinued operations, net of tax, are presented as a separate component of income for current and prior periods, held-for-sale assets and liabilities are presented separately (not offset) on the balance sheet, and extensive note disclosures are required.","concepts":["discontinued operations","strategic shift with major effect","component of an entity","held for sale criteria","disposal group","continuing involvement","interest allocation","equity method investment disposal"],"categories":["Presentation","Disclosure","Financial statement presentation","Derecognition"],"level":"intermediate","topic_title":"Presentation of Financial Statements","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessAddedAccounting Standards Update No. 2014-0804/10/2014
CommoditySupersededAccounting Standards Update No. 2014-0804/10/2014
Continuation of ActivitiesSupersededAccounting Standards Update No. 2014-0804/10/2014
Continuing Cash FlowsSupersededAccounting Standards Update No. 2014-0804/10/2014
Corporate Joint VentureAddedAccounting Standards Update No. 2023-0508/23/2023
Disposal GroupAmendedAccounting Standards Update No. 2014-0804/10/2014
Firm Purchase CommitmentAddedAccounting Standards Update No. 2014-0804/10/2014
Joint VentureAddedAccounting Standards Update No. 2023-0508/23/2023
MigrationSupersededAccounting Standards Update No. 2014-0804/10/2014
Nonprofit ActivityAddedAccounting Standards Update No. 2014-0804/10/2014
Not-for-Profit EntityAddedAccounting Standards Update No. 2014-0804/10/2014
Probable (2nd def.)AddedAccounting Standards Update No. 2014-0804/10/2014
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAmendedMaintenance Update 2016-11 (PDF)06/27/2016
Public Business EntityAddedAccounting Standards Update No. 2014-0804/10/2014
205-20-05-1AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-05-2AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-15-1AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-15-2AmendedAccounting Standards Update No. 2023-0508/23/2023
205-20-15-2AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-15-3AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-1SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-45-1A through 45-1G
AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-1DAmendedAccounting Standards Update No. 2023-0508/23/2023
205-20-45-1DAmendedAccounting Standards Update No. 2015-1006/12/2015
205-20-45-2SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-45-3AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-3AAmendedAccounting Standards Update No. 2015-0101/09/2015
205-20-45-3A through 45-3C
AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-4AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-5AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-10AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-45-11AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-1AmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-1AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-2SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-50-3AmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-3AmendedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-3AAmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-3AAddedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-4SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-50-4AAmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-4AAddedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-4BAmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-4BAddedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-5SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-50-5A through 50-5D
AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-50-5B through 50-5D
AmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-6SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-50-7AmendedAccounting Standards Update No. 2025-1112/08/2025
205-20-50-7AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-55-1 through 55-81
SupersededAccounting Standards Update No. 2014-0804/10/2014
205-20-55-27AmendedMaintenance Update 2016-11 (PDF)06/27/2016
205-20-55-80AmendedMaintenance Update 2016-11 (PDF)06/27/2016
205-20-55-82AmendedAccounting Standards Update No. 2023-0508/23/2023
205-20-55-82 through 55-103
AddedAccounting Standards Update No. 2014-0804/10/2014
205-20-65-1AddedAccounting Standards Update No. 2014-0804/10/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBusiness | Amended | Accounting Standards Update No. 2017-01 | 01/05/2017 |\nBusiness | A…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45210614fecbdd7f2ee14d9805876f7980de18e15164415163426667b2d2b27d","downloaded_from":"2026-09-09T22:52:47.473Z","last_downloaded_at":"2026-09-09T22:52:47.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483477","source_sha256":"8183f7d7085be4aed74bc7213cbf0ded5f96f7171ef84d754ca9ef894f1e66c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:855bafacc80300bc661500da93cbbb42bc516f2fb4350e67e58492cedc74135b","downloaded_from":"2026-09-09T22:52:47.473Z","last_downloaded_at":"2026-09-09T22:52:47.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483477","source_sha256":"8183f7d7085be4aed74bc7213cbf0ded5f96f7171ef84d754ca9ef894f1e66c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de952b0532ebce3b897ae2d62ea064ecf00d4b780d9c317418e62edfa08eb2e5","downloaded_from":"2026-09-09T22:52:47.473Z","last_downloaded_at":"2026-09-09T22:52:47.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483477","source_sha256":"8183f7d7085be4aed74bc7213cbf0ded5f96f7171ef84d754ca9ef894f1e66c5"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-20-05-1","para":"05-1","html":"
This Subtopic provides guidance on the presentation and disclosure requirements for discontinued operations. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity.
","snippet":"This Subtopic provides guidance on the presentation and disclosure requirements for discontinued operations. A discontinued operation may include a component of an entity or a group of components of an entity, or a busin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:790acb3df3f6381ba27ff862df7bb5f2b96c0449ecfd7c5a73422de91d07117f","downloaded_from":"2026-09-09T22:52:50.918Z","last_downloaded_at":"2026-09-09T22:52:50.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483501","source_sha256":"3b9200beaab32f9e770a93158bb736fdccc62a87253534ed879313af39c86584"}},{"citation":"205-20-05-2","para":"05-2","html":"
The required disclosures about discontinued operations vary depending on the nature of the discontinued operation. For example, if a discontinued operation includes a component or group of components of an entity that is not an equity method investment, a more comprehensive set of disclosures about the discontinued operation is required. If the discontinued operation includes an equity method investment, or a business or nonprofit activity that is classified as held for sale on acquisition, a more limited set of disclosures is required (see the flowchart in paragraph 205-20-55-82 for an illustration).
","snippet":"The required disclosures about discontinued operations vary depending on the nature of the discontinued operation. For example, if a discontinued operation includes a component or group of components of an entity that is…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36b59a456248e2c25ba7934d24853af1ef534cac9ed0bf209377e8d8e3b79f14","downloaded_from":"2026-09-09T22:52:50.918Z","last_downloaded_at":"2026-09-09T22:52:50.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483501","source_sha256":"3b9200beaab32f9e770a93158bb736fdccc62a87253534ed879313af39c86584"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f49e16c42b2911dc4700a9976cd3c85c437a04129f9db45ba5c2a623e7e17a3","downloaded_from":"2026-09-09T22:52:50.918Z","last_downloaded_at":"2026-09-09T22:52:50.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483501","source_sha256":"3b9200beaab32f9e770a93158bb736fdccc62a87253534ed879313af39c86584"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3dbdd4120b04271fbf0ce8f3e16d1ebe31d09167a5b0d988ab4c40ecb0849da","downloaded_from":"2026-09-09T22:52:50.918Z","last_downloaded_at":"2026-09-09T22:52:50.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483501","source_sha256":"3b9200beaab32f9e770a93158bb736fdccc62a87253534ed879313af39c86584"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"205-20-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 205-10-15, with specific transaction qualifications noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 205-10-15, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e87a16fb9651812cf975cd9385733293fc82bcf78bfe9dd5dd9c305a0fad01a9","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce9572f6164bdcbbdaa848b7ea00e627a96259b37b996d2045dc1da5e3ced4c0","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"205-20-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to either of the following:
  1. a
    A component of an entity or a group of components of an entity that is disposed of or is classified as held for sale
  2. b
    A business or nonprofit activity that, on acquisition or upon formation of a joint venture, is classified as held for sale.
","snippet":"The guidance in this Subtopic applies to either of the following:\n(a) A component of an entity or a group of components of an entity that is disposed of or is classified as held for sale\n(b) A business or nonprofit activ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdefc1b6b82a5781bff4a17fe367a7cbca46a3ef5fbcc2414e9491b34306dfe5","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af55c4842240cbfee82feb3e6192283224c1207c4346dbab8dec87b3daeae35e","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"205-20-15-3","para":"15-3","html":"
The guidance in this Subtopic does not apply to oil and gas properties that are accounted for using the full-cost method of accounting as prescribed by the U.S. Securities and Exchange Commission (SEC) (see Regulation S-X, Rule 4-10, Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975).
","snippet":"The guidance in this Subtopic does not apply to oil and gas properties that are accounted for using the full-cost method of accounting as prescribed by the U.S. Securities and Exchange Commission (SEC) (see Regulation S-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15f94b17c7921782ed96ab22338dfdefb559de09233401b27edf053b7ea35d6b","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1981f19aeea5271744f3bc8d206acaf876c3b81ceec21447710cecb57129813","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:599fe054a02172945a03b64083a685e2b630e033f23524ed56522a1cfe4b5e44","downloaded_from":"2026-09-09T22:52:53.997Z","last_downloaded_at":"2026-09-09T22:52:53.997Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483476","source_sha256":"5dd3cf564aed99c9353f213c48b48932d85b3b238b089945dcfc421aadc35a62"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-20-45-1","para":"45-1","html":"
Paragraph superseded by Accounting Standards Update No. 2014-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a994c3fe35cec0e14cbc4ffebf701413acff3ba87827cbde81c9b1519e3747f3","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cedcb781655a85b941e31e1b6f0c7c18a2ad73e1d79413c7e8018a39b860121","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"block":null,"heading":"What Is a Discontinued Operation?","paragraphs":[{"citation":"205-20-45-1A","para":"45-1A","html":"
A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity.
","snippet":"A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5333e1fcc11aa1b42b3a9293ff74f273a058067b2800f45397bd4a2dd92bcfc","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1B","para":"45-1B","html":"
A disposal of a component of an entity or a group of components of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results when any of the following occurs:
  1. a
    The component of an entity or group of components of an entity meets the criteria in paragraph 205-20-45-1E to be classified as held for sale.
  2. b
    The component of an entity or group of components of an entity is disposed of by sale.
  3. c
    The component of an entity or group of components of an entity is disposed of other than by sale in accordance with paragraph 360-10-45-15 (for example, by abandonment or in a distribution to owners in a spinoff).
","snippet":"A disposal of a component of an entity or a group of components of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbce2e4c6054ddbbaf250ab72484597eadb6c2b18c346b8fb1b8ea2b2289b2bb","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1C","para":"45-1C","html":"
Examples of a strategic shift that has (or will have) a major effect on an entity's operations and financial results could include a disposal of a major geographical area, a major line of business, a major equity method investment, or other major parts of an entity (see paragraphs
205-20-55-83 through 55-101
for Examples).
","snippet":"Examples of a strategic shift that has (or will have) a major effect on an entity's operations and financial results could include a disposal of a major geographical area, a major line of business, a major equity method …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64a2642b8336de682b3cdb92162b1e0a8d80801ad403dda2e2c2aee22beb9966","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1D","para":"45-1D","html":"
A business or nonprofit activity that, on acquisition or upon formation of a joint venture, meets the criteria in paragraph 205-20-45-1E to be classified as held for sale is a discontinued operation. If the one-year requirement in paragraph 205-20-45-1E(d) is met (except as permitted by paragraph 205-20-45-1G), a business or nonprofit activity shall be classified as held for sale as a discontinued operation at the acquisition date or the formation date if the other criteria in paragraph 205-20-45-1E are probable of being met within a short period following the acquisition date or the formation date (usually within three months).
","snippet":"A business or nonprofit activity that, on acquisition or upon formation of a joint venture, meets the criteria in paragraph 205-20-45-1E to be classified as held for sale is a discontinued operation. If the one-year requ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:063f443b9243579bf29b6ed86dac1b20ab2c08287a2ffad1b65bb62a0318dd3a","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1E","para":"45-1E","html":"
A component of an entity or a group of components of an entity, or a business or nonprofit activity (the entity to be sold), shall be classified as held for sale in the period in which all of the following criteria are met:
  1. a
    Management, having the authority to approve the action, commits to a plan to sell the entity to be sold.
  2. b
    The entity to be sold is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such entities to be sold. (See Examples 5 through 7 [paragraphs
    360-10-55-37 through 55-42
    ], which illustrate when that criterion would be met.)
  3. c
    An active program to locate a buyer or buyers and other actions required to complete the plan to sell the entity to be sold have been initiated.
  4. d
    The sale of the entity to be sold is probable, and transfer of the entity to be sold is expected to qualify for recognition as a completed sale, within one year, except as permitted by paragraph 205-20-45-1G. (See Example 8 [paragraph 360-10-55-43], which illustrates when that criterion would be met.)
  5. e
    The entity to be sold is being actively marketed for sale at a price that is reasonable in relation to its current fair value. The price at which an entity to be sold is being marketed is indicative of whether the entity currently has the intent and ability to sell the entity to be sold. A market price that is reasonable in relation to fair value indicates that the entity to be sold is available for immediate sale, whereas a market price in excess of fair value indicates that the entity to be sold is not available for immediate sale.
  6. f
    Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.
","snippet":"A component of an entity or a group of components of an entity, or a business or nonprofit activity (the entity to be sold), shall be classified as held for sale in the period in which all of the following criteria are m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dfb9963e3d321f3ab5d4fb80c6d6278d85e1733e1e43380b2c10d48b40895f8","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1F","para":"45-1F","html":"
If at any time the criteria in paragraph 205-20-45-1E are no longer met (except as permitted by paragraph 205-20-45-1G), an entity to be sold that is classified as held for sale shall be reclassified as held and used and measured in accordance with paragraph 360-10-35-44.
","snippet":"If at any time the criteria in paragraph 205-20-45-1E are no longer met (except as permitted by paragraph 205-20-45-1G), an entity to be sold that is classified as held for sale shall be reclassified as held and used and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:108298fab418e22da4199fb8c3a79ddfabfc39319eebc98cf7ab5c776bfa9b57","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-1G","para":"45-1G","html":"
Events or circumstances beyond an entity's control may extend the period required to complete the sale of an entity to be sold beyond one year. An exception to the one-year requirement in paragraph 205-20-45-1E(d) shall apply in the following situations in which those events or circumstances arise:
  1. a
    If at the date that an entity commits to a plan to sell an entity to be sold, the entity reasonably expects that others (not a buyer) will impose conditions on the transfer of the entity to be sold that will extend the period required to complete the sale and both of the following conditions are met:
    1. 1
      Actions necessary to respond to those conditions cannot be initiated until after a firm purchase commitment is obtained.
    2. 2
      A firm purchase commitment is probable within one year. (See Example 9 [paragraph 360-10-55-44], which illustrates that situation.)
  2. b
    If an entity obtains a firm purchase commitment and, as a result, a buyer or others unexpectedly impose conditions on the transfer of an entity to be sold previously classified as held for sale that will extend the period required to complete the sale and both of the following conditions are met:
    1. 1
      Actions necessary to respond to the conditions have been or will be timely initiated.
    2. 2
      A favorable resolution of the delaying factors is expected. (See Example 10 [paragraph 360-10-55-46], which illustrates that situation.)
  3. c
    If during the initial one-year period, circumstances arise that previously were considered unlikely and, as a result, an entity to be sold previously classified as held for sale is not sold by the end of that period and all of the following conditions are met:
    1. 1
      During the initial one-year period, the entity initiated actions necessary to respond to the change in circumstances.
    2. 2
      The entity to be sold is being actively marketed at a price that is reasonable given the change in circumstances.
    3. 3
      The criteria in paragraph 205-20-45-1E are met. (See Example 11 [paragraph 360-10-55-48], which illustrates that situation.)
","snippet":"Events or circumstances beyond an entity's control may extend the period required to complete the sale of an entity to be sold beyond one year. An exception to the one-year requirement in paragraph 205-20-45-1E(d) shall …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fe321f98d8b0c4e7c0c3f4fcab2c538e6d3d57f591842e45eb1d6827f55b359","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-2","para":"45-2","html":"
Paragraph superseded by Accounting Standards Update No. 2014-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f0443b9117304d23c6e87ed978a695c27e6af0c869f656e907cacfe77d7a5c","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3367d59b66b118ca3bef7a200e6fec027fc77f420f161587f381916b0a011c4","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"block":null,"heading":"Statement in Which Net Income Is Reported","paragraphs":[{"citation":"205-20-45-3","para":"45-3","html":"
The statement in which net income of a business entity is reported or the statement of activities of a not-for-profit entity (NFP) for current and prior periods shall report the results of operations of the discontinued operation, including any gain or loss recognized in accordance with paragraph 205-20-45-3C, in the period in which a discontinued operation either has been disposed of or is classified as held for sale.
","snippet":"The statement in which net income of a business entity is reported or the statement of activities of a not-for-profit entity (NFP) for current and prior periods shall report the results of operations of the discontinued …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0e72b14d4d35804595ee954bade650d1a4b5d4e7ddd45d138dcfbde236422d3","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-3A","para":"45-3A","html":"
The results of all discontinued operations, less applicable income taxes (benefit), shall be reported as a separate component of income. For example, the results of all discontinued operations may be reported in the statement where net income of a business entity is reported as follows.
","snippet":"The results of all discontinued operations, less applicable income taxes (benefit), shall be reported as a separate component of income. For example, the results of all discontinued operations may be reported in the stat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74a3b183e5a9bb672f9d6cf5d01544b05ce58fe2146b3ce5fd58e96e005fd17b","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-3B","para":"45-3B","html":"
A gain or loss recognized on the disposal (or loss recognized on classification as held for sale) shall be presented separately on the face of the statement where net income is reported or disclosed in the notes to financial statements (see paragraph 205-20-50-1(b)).
","snippet":"A gain or loss recognized on the disposal (or loss recognized on classification as held for sale) shall be presented separately on the face of the statement where net income is reported or disclosed in the notes to finan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d53828b062167bd145e7229536378131beeb01db1b768ef0cdad526e5ebad20","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-3C","para":"45-3C","html":"
A gain or loss recognized on the disposal (or loss recognized on classification as held for sale) of a discontinued operation shall be calculated in accordance with the guidance in other Subtopics. For example, if a discontinued operation is within the scope of Topic 360 on property, plant, and equipment, an entity shall follow the guidance in paragraphs
360-10-35-37 through 35-45
and 360-10-40-5 for calculating the gain or loss recognized on the disposal (or loss on classification as held for sale) of the discontinued operation.
","snippet":"A gain or loss recognized on the disposal (or loss recognized on classification as held for sale) of a discontinued operation shall be calculated in accordance with the guidance in other Subtopics. For example, if a disc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bac1d32d95347cb44ca440bcd4b4c56e54e1c47387a317fabb48450b408c98f","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-4","para":"45-4","html":"
Adjustments to amounts previously reported in discontinued operations in a prior period shall be presented separately in the current period in the discontinued operations section of the statement where net income is reported.
","snippet":"Adjustments to amounts previously reported in discontinued operations in a prior period shall be presented separately in the current period in the discontinued operations section of the statement where net income is repo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85e0f2fe15c6d60389d6725de6f0c6e0d6f941e953cd80a40f2d3cd20817ccfd","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-5","para":"45-5","html":"
Examples of circumstances in which those types of adjustments may arise include the following:
  1. a
    The resolution of contingencies that arise pursuant to the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser
  2. b
    The resolution of contingencies that arise from and that are directly related to the operations of the discontinued operation before its disposal, such as environmental and product warranty obligations retained by the seller
  3. c
    The settlement of employee benefit plan obligations (pension, postemployment benefits other than pensions, and other postemployment benefits), provided that the settlement is directly related to the disposal transaction. A settlement is directly related to the disposal transaction if there is a demonstrated direct cause-and-effect relationship and the settlement occurs no later than one year following the disposal transaction, unless it is delayed by events or circumstances beyond an entity's control (see paragraph 205-20-45-1G).
","snippet":"Examples of circumstances in which those types of adjustments may arise include the following:\n(a) The resolution of contingencies that arise pursuant to the terms of the disposal transaction, such as the resolution of p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c8a7fb433588865b0b11755f5914f94d55a6c46edd9fd9caaed719bb62c442","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-6","para":"45-6","html":"
Interest on debt that is to be assumed by the buyer and interest on debt that is required to be repaid as a result of a disposal transaction shall be allocated to discontinued operations.
","snippet":"Interest on debt that is to be assumed by the buyer and interest on debt that is required to be repaid as a result of a disposal transaction shall be allocated to discontinued operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d7c48eb173b2d8a45c3342149473463b3f12850b2bc1e47b5a406789dbcbe22","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-7","para":"45-7","html":"
The allocation to discontinued operations of other consolidated interest that is not directly attributable to or related to other operations of the entity is permitted but not required. Other consolidated interest that cannot be attributed to other operations of the entity is allocated based on the ratio of net assets to be sold or discontinued less debt that is required to be paid as a result of the disposal transaction to the sum of total net assets of the consolidated entity plus consolidated debt other than the following:
  1. a
    Debt of the discontinued operation that will be assumed by the buyer
  2. b
    Debt that is required to be paid as a result of the disposal transaction
  3. c
    Debt that can be directly attributed to other operations of the entity.
","snippet":"The allocation to discontinued operations of other consolidated interest that is not directly attributable to or related to other operations of the entity is permitted but not required. Other consolidated interest that c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59e26025b89701b886ddd07e651ca7bbf977d5728ae43daf853e7300597ba898","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-8","para":"45-8","html":"
This allocation assumes a uniform ratio of consolidated debt to equity for all operations (unless the assets to be sold are atypical—for example, a finance company—in which case a normal debt-equity ratio for that type of business may be used). If allocation based on net assets would not provide meaningful results, then the entity shall allocate interest to the discontinued operations based on debt that can be identified as specifically attributed to those operations. This guidance applies to income statement presentation of both continuing and discontinued operations (including the presentation of the gain or loss on disposal of a component of an entity). A decision as to interest allocation shall be applied consistently to all discontinued operations.
","snippet":"This allocation assumes a uniform ratio of consolidated debt to equity for all operations (unless the assets to be sold are atypical—for example, a finance company—in which case a normal debt-equity ratio for that type o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d675dd0e045477317c54e29d139f1858ef554819988daf14a41d52d59894ecc","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-9","para":"45-9","html":"
General corporate overhead shall not be allocated to discontinued operations.
","snippet":"General corporate overhead shall not be allocated to discontinued operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab26f4a898c3f9f981243dc82456810ff0b6e4853f8c6103696b31fcb5072797","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fb800b79df542e8cca839487f01fa272f22295633fce840603c908e5af82bdf","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"block":null,"heading":"Statement of Financial Position","paragraphs":[{"citation":"205-20-45-10","para":"45-10","html":"
In the period(s) that a discontinued operation is classified as held for sale and for all prior periods presented, the assets and liabilities of the discontinued operation shall be presented separately in the asset and liability sections, respectively, of the statement of financial position. Those assets and liabilities shall not be offset and presented as a single amount. If a discontinued operation is part of a disposal group that includes other assets and liabilities that are not part of the discontinued operation, an entity may present the assets and liabilities of the disposal group separately in the asset and liability sections, respectively, of the statement of financial position. If a discontinued operation is disposed of before meeting the criteria in paragraph 205-20-45-1E to be classified as held for sale, an entity shall present the assets and liabilities of the discontinued operation separately in the asset and liability sections, respectively, of the statement of financial position for the periods presented in the statement of financial position before the period that includes the disposal. When an entity separately presents in prior periods the assets and liabilities of a discontinued operation, the entity shall not apply the guidance in paragraph 360-10-35-43 as if those assets and liabilities were held for sale in those prior periods.
","snippet":"In the period(s) that a discontinued operation is classified as held for sale and for all prior periods presented, the assets and liabilities of the discontinued operation shall be presented separately in the asset and l…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:381b08eef40417eaffb9b2f48b061b28400a42e9161e1dcd2bcd5a2e1e960284","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"citation":"205-20-45-11","para":"45-11","html":"
For any discontinued operation initially classified as held for sale in the current period, an entity shall either present on the face of the statement of financial position or disclose in the notes to financial statements (see paragraph 205-20-50-5B(e)) the major classes of assets and liabilities of the discontinued operation classified as held for sale for all periods presented in the statement of financial position. Any loss recognized on a discontinued operation classified as held for sale in accordance with paragraphs
205-20-45-3B through 45-3C
shall not be allocated to the major classes of assets and liabilities of the discontinued operation.
","snippet":"For any discontinued operation initially classified as held for sale in the current period, an entity shall either present on the face of the statement of financial position or disclose in the notes to financial statemen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d20f6996b00fedde69240d1595fe7a0446549a2a56be99a9fd0de2aa1e00c3d","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90295370286d8618a981b866c0fe18a1456528bf03214c91c66790f36077a667","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98bac54cd6b9830c0988590d33ea9eca7ce2a8a683992f3fabbe5e4a990561b9","downloaded_from":"2026-09-09T22:53:00.884Z","last_downloaded_at":"2026-09-09T22:53:00.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483475","source_sha256":"971b18842ca15fd429cd0a2efa82465bf8b5c66dabf9449f5e77c9fd22c008ec"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Disclosures Required for All Types of Discontinued Operations","paragraphs":[{"citation":"205-20-50-1","para":"50-1","html":"
The following shall be disclosed in the notes to financial statements that cover the period in which a discontinued operation either has been disposed of or is classified as held for sale under the requirements of paragraph 205-20-45-1E:
  1. a
    A description of both of the following:
    1. 1
      The facts and circumstances leading to the disposal or expected disposal
    2. 2
      The expected manner and timing of that disposal.
  2. b
    If not separately presented on the face of the statement where net income is reported (or statement of activities for a not-for-profit entity) as part of discontinued operations (see paragraph 205-20-45-3B), the gain or loss recognized in accordance with paragraph 205-20-45-3C.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2014-08.
  4. d
    If applicable, the segment(s) in which the discontinued operation is reported under Topic 280 on segment reporting.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, the following shall be disclosed in the notes to financial statements that cover the period in which a discontinued operation either has been disposed of or is classified as held for sale under the requirements of paragraph 205-20-45-1E:
  1. a
    A description of both of the following:
    1. 1
      The facts and circumstances leading to the disposal or expected disposal
    2. 2
      The expected manner and timing of that disposal.
  2. b
    If not separately presented on the face of the statement where net income is reported (or statement of activities for a not-for-profit entity) as part of discontinued operations (see paragraph 205-20-45-3B), the gain or loss recognized in accordance with paragraph 205-20-45-3C.
  3. c
  4. d
    If applicable, the segment(s) in which the discontinued operation is reported under Topic 280 on segment reporting.
","snippet":"The following shall be disclosed in the notes to financial statements that cover the period in which a discontinued operation either has been disposed of or is classified as held for sale under the requirements of paragr…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd16b7ee9aa388c019774a7b66087df527e01302a9fe96f205c8679cc82b9195","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-2","para":"50-2","html":"
Paragraph superseded by Accounting Standards Update No. 2014-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:449341a866557730151388b1b7df57cbdcc9ac7fef9884f66eaa918be42bc8a9","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0bdd2e122f64593fa3cb75acff52a82860c74b049ea72d630340c554b5ac828","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"block":null,"heading":"Change to a Plan of Sale","paragraphs":[{"citation":"205-20-50-3","para":"50-3","html":"
An entity may change its plan of sale as addressed in paragraph 360-10-35-44 or paragraph 360-10-35-45. In the period in which the decision is made to change the plan for selling the discontinued operation, an entity shall disclose in the notes to financial statements a description of the facts and circumstances leading to the decision to change that plan and the change's effect on the results of operations for the period and any prior periods presented.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1An entity may change its plan of sale as addressed in paragraph 360-10-35-44 or paragraph 360-10-35-45. In the period in which the decision is made to change the plan for selling the discontinued operation, an entity shall disclose in the notes to interim and annual financial statements a description of the facts and circumstances leading to the decision to change that plan and the change's effect on the results of operations for the period and any prior periods presented.
","snippet":"An entity may change its plan of sale as addressed in paragraph 360-10-35-44 or paragraph 360-10-35-45. In the period in which the decision is made to change the plan for selling the discontinued operation, an entity sha…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:272428480ca0c3aaf5b1e8caf2901c3c260dbd5452c4ef20daddbbdfb02a4530","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-3A","para":"50-3A","html":"
The nature and amount of adjustments to amounts previously reported in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall be disclosed (see paragraph 205-20-45-5 for examples of circumstances in which those types of adjustments may arise).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The nature and amount of adjustments to amounts previously reported in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall be disclosed in interim and annual reporting periods (see paragraph 205-20-45-5 for examples of circumstances in which those types of adjustments may arise).
","snippet":"The nature and amount of adjustments to amounts previously reported in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall be disclosed (see paragraph 205…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45063bf80b7bdd1bd3591de5c803392fbefc658c4897ff1919d595831a562022","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-4","para":"50-4","html":"
Paragraph superseded by Accounting Standards Update No. 2014-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f738a6b569e279dfdbc8fe63c4c45e94f080a7b6796054ea47675d8d5514c81","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82b40d631133be0cdc7ae960f178f9cb8a587b8030eb36c564a3eff030d28ea3","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"block":null,"heading":"Continuing Involvement","paragraphs":[{"citation":"205-20-50-4A","para":"50-4A","html":"
An entity shall disclose information about its significant continuing involvement with a discontinued operation after the disposal date. Examples of continuing involvement with a discontinued operation after the disposal date include a supply and distribution agreement, a financial guarantee, an option to repurchase a discontinued operation, and an equity method investment in the discontinued operation. The disclosures are required until the results of operations of the discontinued operation in which an entity retains significant continuing involvement are no longer presented separately as discontinued operations in the statement where net income is reported (or statement of activities for a not-for-profit entity).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose information about its significant continuing involvement with a discontinued operation after the disposal date. Examples of continuing involvement with a discontinued operation after the disposal date include a supply and distribution agreement, a financial guarantee, an option to repurchase a discontinued operation, and an equity method investment in the discontinued operation. The disclosures are required until the results of operations of the discontinued operation in which an entity retains significant continuing involvement are no longer presented separately as discontinued operations in the statement where net income is reported (or statement of activities for a not-for-profit entity).
","snippet":"An entity shall disclose information about its significant continuing involvement with a discontinued operation after the disposal date. Examples of continuing involvement with a discontinued operation after the disposal…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4480c8ccf0b472f7a1792aa55038160c40b9492fe67a5328d7583759c67aa18","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-4B","para":"50-4B","html":"
An entity shall disclose the following in the notes to financial statements for each discontinued operation in which the entity retains significant continuing involvement after the disposal date:
  1. a
    A description of the nature of the activities that give rise to the continuing involvement.
  2. b
    The period of time during which the involvement is expected to continue.
  3. c
    For all periods presented, both of the following:
    1. 1
      The amount of any cash inflows or outflows from or to the discontinued operation after the disposal transaction
    2. 2
      Revenues or expenses presented, if any, in continuing operations after the disposal transaction that before the disposal transaction were eliminated in consolidated financial statements as intra-entity transactions.
  4. d
    For a discontinued operation in which an entity retains an equity method investment after the disposal (the investee), information that enables users of financial statements to compare the financial performance of the entity from period to period assuming that the entity held the same equity method investment in all periods presented in the statement where net income is reported (or statement of activities for a not-for-profit entity). The disclosure shall include all of the following until the discontinued operation is no longer reported separately in discontinued operations:
    1. 1
      For each period presented in the statement where net income is reported (or statement of activities for a not-for-profit entity) after the period in which the discontinued operation was disposed of, the pretax income of the investee in which the entity retains an equity method investment
    2. 2
      The entity's ownership interest in the discontinued operation before the disposal transaction
    3. 3
      The entity's ownership interest in the investee after the disposal transaction
    4. 4
      The entity's share of the income or loss of the investee in the period(s) after the disposal transaction and the line item in the statement where net income is reported (or statement of activities for a not-for-profit entity) that includes the income or loss.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose the following in the notes to financial statements for each discontinued operation in which the entity retains significant continuing involvement after the disposal date:
  1. a
    A description of the nature of the activities that give rise to the continuing involvement.
  2. b
    The period of time during which the involvement is expected to continue.
  3. c
    For all periods presented, both of the following:
    1. 1
      The amount of any cash inflows or outflows from or to the discontinued operation after the disposal transaction
    2. 2
      Revenues or expenses presented, if any, in continuing operations after the disposal transaction that before the disposal transaction were eliminated in consolidated financial statements as intra-entity transactions.
  4. d
    For a discontinued operation in which an entity retains an equity method investment after the disposal (the investee), information that enables users of financial statements to compare the financial performance of the entity from period to period assuming that the entity held the same equity method investment in all periods presented in the statement where net income is reported (or statement of activities for a not-for-profit entity). The disclosure shall include all of the following until the discontinued operation is no longer reported separately in discontinued operations:
    1. 1
      For each period presented in the statement where net income is reported (or statement of activities for a not-for-profit entity) after the period in which the discontinued operation was disposed of, the pretax income of the investee in which the entity retains an equity method investment
    2. 2
      The entity's ownership interest in the discontinued operation before the disposal transaction
    3. 3
      The entity's ownership interest in the investee after the disposal transaction
    4. 4
      The entity's share of the income or loss of the investee in the period(s) after the disposal transaction and the line item in the statement where net income is reported (or statement of activities for a not-for-profit entity) that includes the income or loss.
","snippet":"An entity shall disclose the following in the notes to financial statements for each discontinued operation in which the entity retains significant continuing involvement after the disposal date:\n(a) A description of the…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de5308017d10780164cd1b4d1ba08fc3c66cd489b022be57a5a95375edc1fa6b","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-5","para":"50-5","html":"
Paragraph superseded by Accounting Standards Update No. 2014-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4aef12c9eabdd1adaaa60e4f9af9b2b0ecb28e24d125e02d8d3763bc478d45a","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a688b52eb0033a6eed5d9061f865377f11ab8bd41e289aafc855e4d2a8be693c","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"block":null,"heading":"Disclosures Required for a Discontinued Operation Comprising a Component or Group of Components of an Entity","paragraphs":[{"citation":"205-20-50-5A","para":"50-5A","html":"
Paragraphs
205-20-50-5B through 50-5D
provide disclosures required for discontinued operations that meet the criteria in paragraphs
205-20-45-1B through 45-1C
except for a discontinued operation that was an equity method investment before the disposal. For disclosures required for discontinued operations that were equity method investments before the disposal, see paragraph 205-20-50-7.
","snippet":"Paragraphs 205-20-50-5B through 50-5D provide disclosures required for discontinued operations that meet the criteria in paragraphs 205-20-45-1B through 45-1C except for a discontinued operation that was an equity method…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cdd6336765118cc10d1bbbae7c39d93185d05a6348583e14e6455cc4584db60","downloaded_from":"2026-09-09T22:53:03.747Z","last_downloaded_at":"2026-09-09T22:53:03.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483499","source_sha256":"5525558ef4f3c2b69283ce8c8ce314eacb2a8ec0efb526c79c112200499b684d"}},{"citation":"205-20-50-5B","para":"50-5B","html":"
An entity shall disclose, to the extent not presented on the face of the financial statements as part of discontinued operations, all of the following in the notes to financial statements:
  1. a
    The pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  2. b
    The major classes of line items constituting the pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation (for example, revenue, cost of sales, depreciation and amortization, and interest expense) for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  3. c
    Either of the following:
    1. 1
      The total operating and investing cash flows of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity)
    2. 2
      The depreciation, amortization, capital expenditures, and significant operating and investing noncash items of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  4. d
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  5. e
    The carrying amount(s) of the major classes of assets and liabilities included as part of a discontinued operation classified as held for sale for the period in which the discontinued operation is classified as held for sale and all prior periods presented in the statement of financial position. Any loss recognized on the discontinued operation classified as held for sale in accordance with paragraphs
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    shall not be allocated to the major classes of assets and liabilities of the discontinued operation.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose, to the extent not presented on the face of the financial statements as part of discontinued operations, all of the following in the notes to financial statements:
  1. a
    The pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  2. b
    The major classes of line items constituting the pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation (for example, revenue, cost of sales, depreciation and amortization, and interest expense) for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  3. c
    Either of the following:
    1. 1
      The total operating and investing cash flows of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity)
    2. 2
      The depreciation, amortization, capital expenditures, and significant operating and investing noncash items of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).
  4. d
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  5. e
    The carrying amount(s) of the major classes of assets and liabilities included as part of a discontinued operation classified as held for sale for the period in which the discontinued operation is classified as held for sale and all prior periods presented in the statement of financial position. Any loss recognized on the discontinued operation classified as held for sale in accordance with paragraphs
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If an entity provides the disclosures required by paragraph 205-20-50-5B(a), (b), and (e) in the notes to financial statements, the entity shall disclose the following:
  1. a
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      The amounts disclosed in paragraph 205-20-50-5B(e)
    2. 2
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  2. b
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270-10-65-1If an entity provides the disclosures required by paragraph 205-20-50-5B(a), (b), and (e) in the notes to financial statements, the entity shall disclose the following in interim and annual reporting periods:
  1. a
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    1. 1
      The amounts disclosed in paragraph 205-20-50-5B(e)
    2. 2
      Total assets and total liabilities of the disposal group classified as held for sale that are presented separately on the face of the statement of financial position. If the disposal group includes assets and liabilities that are not part of the discontinued operation, an entity shall present those assets and liabilities in line items in the reconciliations that are separate from the assets and liabilities of the discontinued operation (see paragraph 205-20-55-102 for an Example).
  2. b
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For an equity method investment that meets the criteria in paragraphs
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The following flowchart provides an overview of the disclosures required for discontinued operations.
  • \"Does the entity have a discontinued operation under the criteria in paragraphs 205-20-45-1A through 45-1D?\" Not a discontinued operation. See the flowchart in paragraph 360-10-55-18A for the required disclosures for the impairment or disposal of a long-lived asset. No \"Disclose the following in the notes to financial statements that cover the period in which a discontinued operation either has been disposed of or is classified as held for sale under the requirements of paragraph 205-20-45-1E (see paragraph 205-20-50-1):\" Yes a. A description of both the facts and circumstances leading to the disposal or expected disposal and the expected manner and timing of that disposal. \"b. If not separately presented on the face of the statement where net income is reported (or statement of activities for a not-for-profit entity) as part of discontinued operations (see paragraph 205-20-45-3B), the gain or loss recognized in accordance with paragraph 205-20-45-3C.\" \"d. If applicable, the segment(s) in which the discontinued operation is reported under Topic 280 on segment reporting.\" Required Disclosures for a Discontinued Operation \"Did the entity change its plan of sale as addressed in paragraph 360-10-35-44 or 360-10-35-45?\" \"In the period in which the decision is made to change the plan for selling the discontinued operation, disclose in the notes to financial statements a description of the facts and circumstances leading to the decision to change that plan and the change's effect on the results of operations for the period and any prior periods presented (see paragraph 205-20-50-3).\" Yes No Did the entity have any adjustments to amounts previously reported in discontinued operations? Disclose the nature and amount of adjustments to amounts previously reported in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. See paragraph 205-20-45-5 for examples of circumstances in which those types of adjustments may arise (see paragraph 205-20-50-3A). Yes \"Did the entity have continuing involvement?\" No A Yes B No
  • Disclosures are complete for a discontinued operation that is a business or nonprofit activity held for sale at acquisition or a joint venture upon formation. \"Disclose the summarized information about the assets, liabilities, and results of operations of the investee if that information was disclosed in financial reporting periods before the disposal in accordance with paragraph 323-10-50-3(c) (see paragraph 205-20-50-7).\" a. The pretax profit or loss (or change in net assets) of the discontinued operation. b. The major classes of line items constituting the pretax profit or loss (or change in net assets) of the discontinued operation. \"Was the discontinued operation an equity method investment before the disposal?\" \"To the extent not presented on the face of the financial statements as part of discontinued operations, disclose all of the following in the notes to financial statements for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities) or for the period in which the discontinued operation is classified as held for sale and all prior periods presented in the statement of financial position (as applicable) (see paragraph 205-20-50-5B):\" \"d. If the discontinued operation includes a noncontrolling interest, the pretax profit or loss (or change in net assets) attributable to the parent.\" e. The carrying amount(s) of the major classes of assets and liabilities included as part of a discontinued operation classified as held for sale. \"Which criterion does the discontinued operation meet?\" 205-20-45-1D 205-20-45-1B through 45-1C C \"c. Either the total operating and investing cash flows of the discontinued operation or the depreciation, amortization, capital expenditures, and significant operating and investing noncash items of the discontinued operation.\" Disclose information about an entity's significant continuing involvement with a discontinued operation after the disposal date. The disclosures are required until the results of operations of the discontinued operation in which an entity retains significant continuing involvement are no longer presented separately as discontinued operations in the statement where net income is reported (or statement of activities). Disclose the following for each discontinued operation in which the entity retains significant continuing involvement after the disposal date (see paragraphs 205-20-50-4A through 50-4B): a. A description of the nature of the activities that give rise to the continuing involvement. b. The period of time during which the involvement is expected to continue. \"c. For all periods presented, both the amount of any cash inflows or outflows from or to the discontinued operation after the disposal transaction and revenues or expenses presented, if any, in continuing operations after the disposal transaction that before the disposal transaction were eliminated in consolidated financial statements as intra-entity transactions.\" \"d. For a discontinued operation in which an entity retains an equity method investment after the disposal (the investee), information that enables users of financial statements to compare the financial performance of the entity from period to period assuming that the entity held the same equity method investment in all periods presented in the statement where net income is reported (or statement of activities). The disclosure should include all of the following until the discontinued operation is no longer reported separately in discontinued operations:\" \"1. For each period presented in the statement where net income is reported (or statement of activities) after the period in which the discontinued operation was disposed of, the pretax income of the discontinued operation in which the entity retains an equity method investment.\" 2. The entity's ownership interest in the discontinued operation before the disposal transaction. 3. The entity's ownership interest in the investee after the disposal transaction. 4. The entity's share of the income or loss of the investee in the period(s) after the disposal transaction and the line item in the statement where net income is reported (or statement of activities) that includes the income or loss. A B No Yes
  • \"Did the entity provide the disclosures required by paragraph 205-20-50-5B(a), (b), and (e)?\" \"Disclose the following (may aggregate the amounts that are not considered major and present them as one line item in the reconciliation) (see paragraphs 205-20-50-5C through 50-5D):\" Disclosures are complete. Yes No 1. The amounts required to be disclosed in paragraph 205-20-50-5B(e). \"2. Total assets and total liabilities of the disposal group classified as held for sale that are presented separately on the face of the statement of financial position. If the disposal group includes assets and liabilities that are not part of the discontinued operation, present those assets and liabilities in line items in the reconciliations that are separate from the assets and liabilities of the discontinued operation.\" \"a. For the initial period in which the disposal group is classified as held for sale and for all prior periods presented in the statement of financial position, a reconciliation of both:\" \"b. For the periods in which the results of operations of the discontinued operation are reported in the statement where net income is reported (or statement of activities), a reconciliation of both:\" 1. The amounts required to be disclosed in paragraph 205-20-50-5B(a) and (b). 2. The after-tax profit or loss from discontinued operations presented on the face of the statement where net income is reported (or statement of activities). C
","snippet":"The following flowchart provides an overview of the disclosures required for discontinued operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:587e333bc6a20212822a724394fcc1531ac1963ed785b734ec834a25f1cb7114","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fbeb47e544db01d3ceb3be4f33eb15900dda2800b8560bd14ce5f0804244115","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"205-20-55-83","para":"55-83","html":"
Examples 1 through 3 provide illustrations of the guidance in paragraphs
205-20-45-1B through 45-1C
on disposals of groups of components of an entity representing strategic shifts that have a major effect on the entity's operations and financial results and are reported in discontinued operations.
","snippet":"Examples 1 through 3 provide illustrations of the guidance in paragraphs 205-20-45-1B through 45-1C on disposals of groups of components of an entity representing strategic shifts that have a major effect on the entity's…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a491fad2d710c87ca6a20d08b29e5b5cb8a9e92876d80f8aafd7ca4e1152fdc9","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-84","para":"55-84","html":"
An entity manufactures and sells consumer products that are grouped into five major product lines. Each product line includes several brands that comprise operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. Therefore, for that entity, each major product line includes a group of components of the entity.
","snippet":"An entity manufactures and sells consumer products that are grouped into five major product lines. Each product line includes several brands that comprise operations and cash flows that can be clearly distinguished, oper…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29057a9c894d1d1c81b8f923cf4398816f8de64366b3849819f461536d6104e8","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-85","para":"55-85","html":"
The entity has experienced high growth in its discount cleaning product line that has lower price points than its premium cleaning product line. Total revenues from the discount cleaning product line are 15 percent of the entity's total revenues; however, the discount cleaning product line will require significant future investments to increase its profits. Therefore, the entity decides to shift its strategy of selling cleaning products at multiple price points and focus solely on selling cleaning products at a premium price point. As a result, the entity decides to sell the discount cleaning product line.
","snippet":"The entity has experienced high growth in its discount cleaning product line that has lower price points than its premium cleaning product line. Total revenues from the discount cleaning product line are 15 percent of th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:016fc428fedd7a9f4212e4029e8b78fe28201e2fd1f45f6092d9306f1b95628c","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-86","para":"55-86","html":"
Because the entity shifts its strategy of offering discount cleaning products to consumers and because the discount cleaning product line is one of five major product lines that is a major part of the entity's operations and financial results, the disposal represents a strategic shift that is reported in discontinued operations.
","snippet":"Because the entity shifts its strategy of offering discount cleaning products to consumers and because the discount cleaning product line is one of five major product lines that is a major part of the entity's operations…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b78c492f594c9f156a5b1adc4b8ac44d133e297e3a031d625cd9f4d3d2e85534","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-87","para":"55-87","html":"
An entity manufactures and sells food products that are grouped into five major geographical areas (Europe, Asia, Africa, the Americas, and Oceania). Each major geographical area includes several brands that comprise operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. Therefore, for that entity, each major geographical area includes a group of components of the entity.
","snippet":"An entity manufactures and sells food products that are grouped into five major geographical areas (Europe, Asia, Africa, the Americas, and Oceania). Each major geographical area includes several brands that comprise ope…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2368aa5818cd01e2c8ca7a8aef6d55e1b567efa814bbeb823103979e05873338","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-88","para":"55-88","html":"
The entity has experienced slower growth in its operations located in the Americas, which accounts for 20 percent of the entity's total assets. Therefore, the entity decides to shift its strategy of selling food products in that geographical area and focus its resources on manufacturing and marketing food products in its other four higher growth geographical areas. As a result, the entity decides to sell its operations in the Americas.
","snippet":"The entity has experienced slower growth in its operations located in the Americas, which accounts for 20 percent of the entity's total assets. Therefore, the entity decides to shift its strategy of selling food products…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ba509ff4354a2a7c22448bed9ed7c682af84144fe302b2d67aaf53cce7219a","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-89","para":"55-89","html":"
Because the entity's operations in the Americas is one of five major geographical areas that is a major part of the entity's operations and financial results, the disposal represents a strategic shift that is reported in discontinued operations.
","snippet":"Because the entity's operations in the Americas is one of five major geographical areas that is a major part of the entity's operations and financial results, the disposal represents a strategic shift that is reported in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f616a1b62d8c76580e3266a4d0775bd5a62dc1a0ef0c1c0e0a239e702bdccd9e","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-90","para":"55-90","html":"
An entity that is a general merchandise retailer operates 1,000 retail stores in 2 different store formats—malls and supercenter stores—throughout the United States. The entity divides its stores into five major geographical regions: the Northwest, Southwest, Midwest, Northeast, and Southeast. For that entity, each retail store comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. Therefore, for that entity, each retail store is a component of the entity.
","snippet":"An entity that is a general merchandise retailer operates 1,000 retail stores in 2 different store formats—malls and supercenter stores—throughout the United States. The entity divides its stores into five major geograph…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6e320b65fed462daacff4a7150b4121abfaa779e01a6225cabf3c0d18233c0a","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-91","para":"55-91","html":"
The entity has experienced declining net income at its 200 stores located in malls across all 5 major geographical regions. Historically, net income from the 200 stores in malls has been in a range of 30 to 40 percent of the entity's total net income. Total net income from the 200 stores in malls is down to 15 percent of the entity's total net income because of declining customer traffic in malls. Therefore, the entity decides to shift its strategy of selling products in malls and sell the 200 stores located in malls.
","snippet":"The entity has experienced declining net income at its 200 stores located in malls across all 5 major geographical regions. Historically, net income from the 200 stores in malls has been in a range of 30 to 40 percent of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b81414aaa485ec8ed617a7ed12545a122db44de6c7a0fc75c8facd8fae64ba6","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-92","para":"55-92","html":"
Because the entity decides to shift its strategy of selling products in malls and focus solely on its supercenter stores and because the 200 stores located in malls are a major part of the entity's operations and financial results, the disposal represents a strategic shift that is reported in discontinued operations.
","snippet":"Because the entity decides to shift its strategy of selling products in malls and focus solely on its supercenter stores and because the 200 stores located in malls are a major part of the entity's operations and financi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b48f9f626b534a27182d97cb4e9d7c5598534749a7c4dea124cc782e29e79b82","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-93","para":"55-93","html":"
This Example provides an illustration of the guidance in paragraphs
205-20-45-1B through 45-1C
. In this Example, the entity disposes of a component of an entity that is an equity method investment representing a strategic shift that has a major effect on the entity's operations and financial results and is reported in discontinued operations.
","snippet":"This Example provides an illustration of the guidance in paragraphs 205-20-45-1B through 45-1C. In this Example, the entity disposes of a component of an entity that is an equity method investment representing a strategi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27bc07e029d8a22f6938b6a0391c842fa209f805fd58e3b5772150e60549bcbc","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-94","para":"55-94","html":"
An entity that follows the successful-efforts method of accounting produces oil and gas in two major geographical areas (Europe and Africa) that are each divided into several regions. Each region comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. Therefore, for that entity, each major geographical area includes a group of components of the entity.
","snippet":"An entity that follows the successful-efforts method of accounting produces oil and gas in two major geographical areas (Europe and Africa) that are each divided into several regions. Each region comprises operations and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54e72a9d048e35466cb001b7a9442b841012125b6da986ce08430ba76163087f","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-95","para":"55-95","html":"
In its operations located in Africa, the entity operates through a joint venture with another entity that is accounted for by the reporting entity as an equity method investment. The entity's carrying amount of its investment in the joint venture is 20 percent of the entity's total assets. Because of significant investments needed in its operations in Europe, the entity decides to shift its strategy of operating in Africa to focus on its operations in Europe and sell its stake in the joint venture.
","snippet":"In its operations located in Africa, the entity operates through a joint venture with another entity that is accounted for by the reporting entity as an equity method investment. The entity's carrying amount of its inves…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b0153ffc22f058bb6383f3a339056b750e14f5c8edfd14243f4c4e04a6ab507","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-96","para":"55-96","html":"
Because the entity shifts its strategy of operating a joint venture to focus on its operations in Europe where it maintains full control and because its operations in Africa are a major part of the entity's operations and financial results, its disposal represents a strategic shift that is reported in discontinued operations.
","snippet":"Because the entity shifts its strategy of operating a joint venture to focus on its operations in Europe where it maintains full control and because its operations in Africa are a major part of the entity's operations an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8844ac55ed630095b356d457ed13b4f26b01f31468b54ba8a395594b1c885259","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-97","para":"55-97","html":"
This Example provides an illustration of the guidance in paragraphs
205-20-45-1B through 45-1C
. In this Example, the entity sells 80 percent of a group of components of an entity representing a strategic shift that has a major effect on the entity's operations and financial results and is reported in discontinued operations.
","snippet":"This Example provides an illustration of the guidance in paragraphs 205-20-45-1B through 45-1C. In this Example, the entity sells 80 percent of a group of components of an entity representing a strategic shift that has a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e156203493da2d5f2a85f5f6f606d4ace6a12d3b75a05648ec0a4fffcc4906d5","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-98","para":"55-98","html":"
An entity that manufactures and sells sports equipment has two product lines that serve the football and baseball markets. Each product line includes several different brands that each comprise operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. Therefore, for that entity, each product line includes a group of components of the entity.
","snippet":"An entity that manufactures and sells sports equipment has two product lines that serve the football and baseball markets. Each product line includes several different brands that each comprise operations and cash flows …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a37847650e7796e7de6f5f5c0916fa652ad40105dabbfcafb8f3e9b8bdcbf40e","downloaded_from":"2026-09-09T22:53:05.574Z","last_downloaded_at":"2026-09-09T22:53:05.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483474","source_sha256":"25654d9eea2e19f71a01a656bdade31d6ca83a588a5cb4988847710bbb94bdf5"}},{"citation":"205-20-55-99","para":"55-99","html":"
The entity decides to shift its strategy of trying to sell products to the baseball equipment market, which accounts for 40 percent of its revenues, and focus more on serving its customers in the football equipment market. However, the entity decides to retain some exposure to the baseball equipment market by selling only 80 percent of the group of components in its product line that serves the baseball market to another entity.
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Because the entity decides to shift its strategy of trying to sell products to the baseball equipment market by selling 80 percent of the group of components of the entity in that product line and because the portion sold comprises a major part of the entity's operations and financial results, its disposal represents a strategic shift that is reported in discontinued operations.
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Because of the entity's significant continuing involvement after the disposal date, the entity provides the disclosures required by paragraphs
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The table in this illustration provides one example of how to disclose the reconciliation required by paragraph 205-20-50-5C(a).
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The table in this illustration provides one example of how to disclose the reconciliation required by paragraph 205-20-50-5C(b).
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For guidance on the presentation of basic and diluted per-share amounts for entities that report discontinued operations, see paragraph 260-10-45-3.
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For guidance on the control number to use in determining whether potential common shares are dilutive or antidilutive for entities that report discontinued operations, see paragraph 260-10-45-18.
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For guidance on the reporting and financial statement disclosure requirements for a component of an entity that is reported as a discontinued operation and is a reportable segment, see paragraph 280-10-55-7.
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For guidance on reporting a goodwill impairment loss associated with a discontinued operation, see paragraph 350-20-45-3.
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For guidance on accounting for the effect on pension obligations of a reduction in work force associated with discontinued operations, see paragraphs
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Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.
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The following table identifies the changes made to this Subtopic.
Paragraph NumberActionAccounting Standards UpdateDate
205-20-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
205-20-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012
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See paragraph 205-20-S99-1, SAB Topic 5.Z.4, for SEC Staff views on classification of disposal of operations when a significant interest is retained.
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See paragraph 205-20-S99-2, SAB Topic 5.Z.5, for SEC Staff views on classification of contingencies relating to discontinued operations.
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See paragraph 205-20-S99-3, SEC Observer Comment: Allocation of Interest to Discontinued Operations, for SEC Staff views on disclosure of an accounting policy related to allocation of interest to discontinued operations.
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See paragraph 270-10-S99-1(b)(5), Regulation S-X Rule 10-01(b)(5), for disclosure requirements pertaining to the effect of the disposition of any significant segment.
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The following is the text of SAB Topic 5.Z.4, Disposal of Operation with Significant Interest Retained.
","snippet":"The following is the text of SAB Topic 5.Z.4, Disposal of Operation with Significant Interest Retained.\nFacts: A Company disposes of its controlling interest in a component of an entity as defined by FASB ASC Master Glos…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0be3ea25a40e70d106a1194ed762a00a9ea32a0b36b09c2aec4e2c3925200fa","downloaded_from":"2026-09-09T22:53:32.088Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480781","source_sha256":"889aef9d9355cefc347ca2f291125527d6d0846056b56a6d419daff75012df98"}},{"citation":"205-20-S99-2","para":"S99-2","html":"
The following is the text of SAB Topic 5.Z.5, Classification and Disclosure of Contingencies Relating to Discontinued Operations.
","snippet":"The following is the text of SAB Topic 5.Z.5, Classification and Disclosure of Contingencies Relating to Discontinued Operations.\nFacts: A company disposed of a component of an entity in a previous accounting period. The…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfe89dc0fba6e29967c6a91f8db93deadcb8c9bd5b0b8d7c73894d9ba9e4c504","downloaded_from":"2026-09-09T22:53:32.088Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480781","source_sha256":"889aef9d9355cefc347ca2f291125527d6d0846056b56a6d419daff75012df98"}},{"citation":"205-20-S99-3","para":"S99-3","html":"
The following is the text of SEC Observer Comment: Allocation of Interest to Discontinued Operations.
","snippet":"The following is the text of SEC Observer Comment: Allocation of Interest to Discontinued Operations.\nThe SEC staff will expect registrants electing to allocate interest in accordance with paragraph 205-20-45-6 to clearl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4befb490ade05c6c280991fec8d971d7a23ebce48db374ebcec5254e75a177b0","downloaded_from":"2026-09-09T22:53:32.088Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480781","source_sha256":"889aef9d9355cefc347ca2f291125527d6d0846056b56a6d419daff75012df98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32300dd278efc768aa49717dd96939080d52861f9fe892a780bb255d1bd999d4","downloaded_from":"2026-09-09T22:53:32.088Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480781","source_sha256":"889aef9d9355cefc347ca2f291125527d6d0846056b56a6d419daff75012df98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e012fa7ef563a22e8341e8c6acbd3ead9a9ca028da43c0081b141357bf8602b","downloaded_from":"2026-09-09T22:53:32.088Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480781","source_sha256":"889aef9d9355cefc347ca2f291125527d6d0846056b56a6d419daff75012df98"}}],"enrichment":{"summary":"ASC 205-20 governs when a disposal must be reported as a discontinued operation and how it is presented and disclosed. A disposal of a component (or group of components) qualifies only if it represents a strategic shift that has (or will have) a major effect on the entity's operations and financial results, triggered when the component is classified as held for sale, disposed of by sale, or disposed of other than by sale (e.g., abandonment or spinoff) (205-20-45-1B). Results of discontinued operations, net of tax, are presented as a separate component of income for current and prior periods, held-for-sale assets and liabilities are presented separately (not offset) on the balance sheet, and extensive note disclosures are required.","key_points":["Scope covers a component or group of components disposed of or classified as held for sale, and a business or nonprofit activity classified as held for sale on acquisition or upon formation of a joint venture; full-cost-method oil and gas properties are excluded (205-20-15-2 through 15-3).","Discontinued operations reporting requires a strategic shift with a major effect — e.g., disposal of a major geographical area, major line of business, or major equity method investment — upon held-for-sale classification, sale, or disposal other than by sale (205-20-45-1B through 45-1C).","Held-for-sale classification requires all six criteria in 205-20-45-1E (management commitment, available for immediate sale, active program to locate a buyer, sale probable within one year, active marketing at a price reasonable to fair value, and unlikely significant plan changes), with limited one-year exceptions in 205-20-45-1G; if criteria cease to be met, the asset is reclassified as held and used under 360-10-35-44 (205-20-45-1F).","Results of all discontinued operations, less applicable income taxes, are reported as a separate component of income for current and prior periods, and any gain or loss on disposal (or loss on held-for-sale classification), computed under other Subtopics such as Topic 360, is presented on the face or disclosed in the notes (205-20-45-3 through 45-3C).","Interest on debt assumed by the buyer or required to be repaid must be allocated to discontinued operations; allocation of other consolidated interest is permitted but not required and must be applied consistently, while general corporate overhead shall never be allocated (205-20-45-6 through 45-9).","Assets and liabilities of a discontinued operation classified as held for sale are presented separately in the asset and liability sections of the balance sheet for all periods presented and shall not be offset as a single amount; major classes must be presented on the face or disclosed (205-20-45-10 through 45-11).","Required disclosures include facts and circumstances of the disposal, segment(s) involved, pretax profit or loss and its major line items, cash flow data, major classes of held-for-sale assets and liabilities with reconciliations, and significant continuing involvement after disposal; an equity method investment disposal gets only the limited disclosure in 205-20-50-7 (205-20-50-1, 50-4A through 50-5D)."],"categories":["Presentation","Disclosure","Financial statement presentation","Derecognition"],"audience_level":"intermediate","student_note":"Post-ASU 2014-08 the bar is high: not every disposal of a component is a discontinued operation \\u2014 it must be a strategic shift with a major effect (major line of business, geography, or equity method investment). 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