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Amount of assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
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Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.

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Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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-Publisher FASB
-Name Accounting Standards Codification
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The cash inflow from the sale of formerly productive land held for sale, anything permanently fixed to it, including buildings, structures on it, and so forth.

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