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Period Costs
Expenses that are not directly tied to product production and are expensed in the accounting period in which they are incurred.
Held For Sale
A classification for assets on the balance sheet intended to be sold within a short period, usually one year.
Discontinued Operations
Components of a business that have been sold or otherwise disposed of, and which are reported separately in the financial statements to give a clear view of ongoing operations.
Disposal Group
A set of assets and possibly liabilities that a company plans to dispose of in a single transaction or plan.
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