{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/10/#45-other-presentation-matters","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.","topic":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Planned Major Maintenance Activities","paragraphs":[{"citation":"360-10-45-1","para":"45-1","html":"
An entity shall apply the same method of accounting for planned major maintenance activities in annual and interim financial reporting periods.
","snippet":"An entity shall apply the same method of accounting for planned major maintenance activities in annual and interim financial reporting periods.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:add05070cd26e4bcb5a73baf401482dee45cbc468cd8786c38dccdf488ec17ba","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d66d31360cbea703af3e4246c0f6f3527fda13a8e62b0c83db993b5cf3928d","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"block":"Impairment or Disposal of Long-Lived Assets","heading":null,"paragraphs":[{"citation":"360-10-45-2","para":"45-2","html":"
This Subsection presents guidance for the presentation of impairment or disposal of long-lived assets or asset groups that are classified as:
  1. a
    Held and used
  2. b
    Held for sale
  3. c
    To be disposed of other than by sale.
","snippet":"This Subsection presents guidance for the presentation of impairment or disposal of long-lived assets or asset groups that are classified as:\n(a) Held and used\n(b) Held for sale\n(c) To be disposed of other than by sale.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61058109ebf5e0b1bf53d234bb64cd8428c50658a8b04d061f7ce1a10051d8ae","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-3","para":"45-3","html":"
See paragraphs
205-20-45-1A through 45-11
for guidance on the presentation of operations of a discontinued operation.
","snippet":"See paragraphs 205-20-45-1A through 45-11 for guidance on the presentation of operations of a discontinued operation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07bdf2fe7e59b0315e433e04f415ddf9af36cac73c023ebfb76949de3c27a294","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f247398459ff941ba1fc56148443b9e39d10168e5829468c93bd0ab10b06aaa3","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"block":"Impairment or Disposal of Long-Lived Assets","heading":"Long-Lived Assets Classified as Held and Used","paragraphs":[{"citation":"360-10-45-4","para":"45-4","html":"
An impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss.
","snippet":"An impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtota…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b59e9a23cc19d191c5bcfa7b13ab1dcfb15dd86aaa8834d3d46db414f7c496d3","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-5","para":"45-5","html":"
A gain or loss recognized (see Subtopic 610-20 on the sale or transfer of a nonfinancial asset) on the sale of a long-lived asset (disposal group) that is not a discontinued operation shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.
","snippet":"A gain or loss recognized (see Subtopic 610-20 on the sale or transfer of a nonfinancial asset) on the sale of a long-lived asset (disposal group) that is not a discontinued operation shall be included in income from con…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c4707daf1a4480a5241567ae06c40c344edcb4d0773dca97c2053a73321e28","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-6","para":"45-6","html":"
If circumstances arise that previously were considered unlikely and, as a result, an entity decides not to sell a long-lived asset (disposal group) previously classified as held for sale, the asset (disposal group) shall be reclassified as held and used.
","snippet":"If circumstances arise that previously were considered unlikely and, as a result, an entity decides not to sell a long-lived asset (disposal group) previously classified as held for sale, the asset (disposal group) shall…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d992f3aeb5a66176a63c3401aaf2af0f9521313095f5dae2ad5da3c6a9c266c1","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-7","para":"45-7","html":"
Any required adjustment to the carrying amount of a long-lived asset that is reclassified as held and used shall be included in income from continuing operations in the period of the subsequent decision not to sell. That adjustment shall be reported in the same income statement caption used to report a loss, if any, recognized in accordance with paragraph 360-10-45-5. If a component of an entity is reclassified as held and used, the results of operations of the component previously reported in discontinued operations in accordance with paragraph 205-20-45-3 shall be reclassified and included in income from continuing operations for all periods presented.
","snippet":"Any required adjustment to the carrying amount of a long-lived asset that is reclassified as held and used shall be included in income from continuing operations in the period of the subsequent decision not to sell. That…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2aeba2d6759329f84f0aaf04f4751f62f7557979aba46228da336c3c1d0d5438","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-8","para":"45-8","html":"
Any long-lived assets that will not be sold shall be reclassified as held and used in accordance with paragraph 360-10-35-44.
","snippet":"Any long-lived assets that will not be sold shall be reclassified as held and used in accordance with paragraph 360-10-35-44.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f81477663b9e73aabb2474197eff05434cb11c53220ee4532769597428c8feb8","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae58d379184320ce202495ee56ce1e7d5a7a69be3e064d4e605c00f456ed726f","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"block":"Impairment or Disposal of Long-Lived Assets","heading":"Long-Lived Assets Classified as Held for Sale","paragraphs":[{"citation":"360-10-45-9","para":"45-9","html":"
A long-lived asset (disposal group) 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 asset (disposal group).
  2. b
    The asset (disposal group) is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (disposal groups). (See Examples 5 through 7 [paragraphs
    360-10-55-37 through 55-41
    ], which illustrate when that criterion would be met.)
  3. c
    An active program to locate a buyer and other actions required to complete the plan to sell the asset (disposal group) have been initiated.
  4. d
    The sale of the asset (disposal group) is probable, and transfer of the asset (disposal group) is expected to qualify for recognition as a completed sale, within one year, except as permitted by paragraph 360-10-45-11. (See Example 8 [paragraph 360-10-55-43], which illustrates when that criterion would be met.) The term probable refers to a future sale that is likely to occur.
  5. e
    The asset (disposal group) is being actively marketed for sale at a price that is reasonable in relation to its current fair value. The price at which a long-lived asset (disposal group) is being marketed is indicative of whether the entity currently has the intent and ability to sell the asset (disposal group). A market price that is reasonable in relation to fair value indicates that the asset (disposal group) is available for immediate sale, whereas a market price in excess of fair value indicates that the asset (disposal group) 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 long-lived asset (disposal group) to be sold shall be classified as held for sale in the period in which all of the following criteria are met:\n(a) Management, having the authority to approve the action, commits to a p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aa890300e8b4b9443a7dbc8b718712c1d68c87be9053910054076aa19efd83a","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-10","para":"45-10","html":"
If at any time the criteria in this Subsection are no longer met (except as permitted by the following paragraph), a long-lived asset (disposal group) classified as held for sale shall be reclassified as held and used in accordance with paragraph 360-10-35-44.
","snippet":"If at any time the criteria in this Subsection are no longer met (except as permitted by the following paragraph), a long-lived asset (disposal group) classified as held for sale shall be reclassified as held and used in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f2369c100a14e6b1ae461e4c7cda6fc8943dcd2198aba4e6ce9f777d143627c","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-11","para":"45-11","html":"
Events or circumstances beyond an entity's control may extend the period required to complete the sale of a long-lived asset (disposal group) beyond one year. An exception to the one-year requirement in paragraph 360-10-45-9(d) shall apply in the following situations in which such events or circumstances arise:
  1. a
    If at the date an entity commits to a plan to sell a long-lived asset (disposal group) the entity reasonably expects that others (not a buyer) will impose conditions on the transfer of the asset (group) 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 a long-lived asset (disposal group) 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, a long-lived asset (disposal group) 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 asset (group) is being actively marketed at a price that is reasonable given the change in circumstances.
    3. 3
      The criteria in paragraph 360-10-45-9 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 a long-lived asset (disposal group) beyond one year. An exception to the one-year requirement in paragraph 360-10-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01781897744b8d49d7263264c61f0b47f4a27540a1971693b37d6b97fc12cb5a","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-12","para":"45-12","html":"
A long-lived asset (disposal group) that is newly acquired and that will be sold rather than held and used shall be classified as held for sale at the acquisition date only if the one-year requirement in paragraph 360-10-45-9(d) is met (except as permitted by the preceding paragraph) and any other criteria in paragraph 360-10-45-9 that are not met at that date are probable of being met within a short period following the acquisition (usually within three months).
","snippet":"A long-lived asset (disposal group) that is newly acquired and that will be sold rather than held and used shall be classified as held for sale at the acquisition date only if the one-year requirement in paragraph 360-10…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b11037dbbae4a8b1136007fdcce5f57e529d3021247f88c85d52bb6dc3d458e","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-13","para":"45-13","html":"
If the criteria in paragraph 360-10-45-9 are met after the balance sheet date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), a long-lived asset shall continue to be classified as held and used in those financial statements when issued or when available to be issued. In addition, information required by paragraph 205-20-50-1(a) shall be disclosed in the notes to financial statements. If the asset (asset group) is tested for recoverability (on a held-and-used basis) as of the balance sheet date, the estimates of future cash flows used in that test shall consider the likelihood of possible outcomes that existed at the balance sheet date, including the assessment of the likelihood of the future sale of the asset. That assessment made as of the balance sheet date shall not be revised for a decision to sell the asset after the balance sheet date. Because it is difficult to separate the benefit of hindsight when assessing conditions that existed at a prior date, it is important that judgments about those conditions, the need to test an asset for recoverability, and the application of a recoverability test be made and documented together with supporting evidence on a timely basis. An impairment loss, if any, to be recognized shall be measured as the amount by which the carrying amount of the asset (asset group) exceeds its fair value at the balance sheet date.
","snippet":"If the criteria in paragraph 360-10-45-9 are met after the balance sheet date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), a long-lived asset shall con…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc7ae17cfb8a51eae0579b9662027596894096760afa4c1a8b158682f642b309","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"citation":"360-10-45-14","para":"45-14","html":"
A long-lived asset classified as held for sale (but not qualifying for presentation as a discontinued operation in the statement of financial position in accordance with paragraph 205-20-45-10) shall be presented separately in the statement of financial position of the current period. The assets and liabilities of a disposal group classified as held for sale 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. The major classes of assets and liabilities classified as held for sale shall be separately presented on the face of the statement of financial position or disclosed in the notes to financial statements (see paragraph 360-10-50-3(e)).
","snippet":"A long-lived asset classified as held for sale (but not qualifying for presentation as a discontinued operation in the statement of financial position in accordance with paragraph 205-20-45-10) shall be presented separat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:682bba7a6a71b47a2cc4e18eeea4892f6185a1df1601fd72ac0f77a0b6ea4a9c","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b569b9be2c52937a95fa6a0941fc227f227e74f55be6add25516baea60c6055","downloaded_from":"2026-09-10T00:06:01.538Z","last_downloaded_at":"2026-09-10T00:06:01.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482130","source_sha256":"a8b65dd581034c2923adf76f0bcc6b3c6c094bc32882ba2594220f0697fb9b2a"}},{"block":"Impairment or Disposal of Long-Lived Assets","heading":"Long-Lived Assets to Be Disposed of Other Than by Sale","paragraphs":[{"citation":"360-10-45-15","para":"45-15","html":"
A long-lived asset to be disposed of other than by sale (for example, by abandonment, in an exchange measured based on the recorded amount of the nonmonetary asset relinquished, or in a distribution to owners in a spinoff) shall continue to be classified as held and used until it is disposed of. The guidance on long-lived assets to be held and used in Sections 360-10-35, 360-10-45, and 360-10-50 shall apply while the asset is classified as held and used. If a long-lived asset is to be abandoned or distributed to owners in a spinoff together with other assets (and liabilities) as a group and that disposal group meets the conditions in paragraphs
205-20-45-1A through 45-1C
to be reported in discontinued operations, paragraphs
205-20-45-3 through 45-5
 shall apply to the disposal group at the date it is disposed of.
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