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Discontinued Operations
Refers to segments or lines of business that a company has decided to sell, dispose of, or otherwise cease operations, and are reported separately from continuing operations in financial statements.
Disposal
The act of getting rid of an asset through sale, exchange, retirement, or destruction.
Continuing Operations
The segments or activities of a business that are expected to continue for the foreseeable future, distinguishing from those being discontinued or sold.
Discontinued Operations
Parts of a company's core business or product lines that have been disposed of or shut down, no longer contributing to ongoing financial results.
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