Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year (current maturities) or the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any of a disposal group, including a component of the entity (discontinued operation).

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The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 46

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The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date.

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The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of goodwill (adjusted for any amortization recognized prior to adoption of FAS 142 and impairment charges).

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Paragraph 47

-Subparagraph a

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For the disposal group, including a component of the entity (discontinued operation), carrying value (net of any accumulated amortization and write-downs) of nonphysical assets (such as copyrights, customer lists, patents, trade names, core deposits, trade secrets, and contractual rights), not elsewhere itemized.

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For the disposal group, including a component of the entity (discontinued operation), carrying amount as of the balance sheet date of assets not otherwise specified, and which are expected to be realized or consumed after one year or beyond the normal operating cycle, if longer. For an unclassified balance sheet, represents both current and noncurrent other assets.

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For the disposal group, including a component of the entity (discontinued operation), obligations not otherwise itemized that are due after one year or operating cycle, if longer, from the balance sheet date.

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For the disposal group, including a component of the entity (discontinued operation), carrying value (net of accumulated depreciation and any write-downs) of tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

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Carrying value as of the balance sheet date of current obligations (due less than one year or one operating cycle, if longer) arising from the sale, disposal or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

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Reflects the known or estimated financial effect of the event, or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Topic 855

-SubTopic 10

-Section 50

-Paragraph 2

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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