Which of the Following Most Likely Would Be Considered a Discontinued

question 7

Multiple Choice

Which of the following most likely would be considered a discontinued operation?

• A) Production or marketing functions are shifted from one location to another.
• B) A sporting goods manufacturer has a bicycle division that meets FASB's definition of a component of the entity and decides to outsource the manufacture of its bicycles.
• C) The unprofitable brands of a beauty products component of an entity that manufactures and sells consumer products are discontinued.
• D) An entity that is a franchiser in the quick-service restaurant business also operates company-owned restaurants that are unprofitable in a certain region and,as a result,the entity decides to exit both the quick-service business as well as the company-owned restaurants in that region.

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Definitions:

Consciousness

The condition of being conscious of one's own being, feelings, thoughts, environment, and more.

John B. Watson

An American psychologist known as the founder of behaviorism, emphasizing the study of observable behavior over the mind.

Structural Aspects

The elements related to the physical or organizational framework of a system, organization, or structure.

Abandon

To leave something behind or give up on it completely without any intention of returning or continuing.