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Discontinued Operation, Gain (Loss) of Transaction and Related Costs from Disposal of Discontinued Operation, before Income Tax

No definition available.

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Amount of operating income or loss attributable to the disposal group, including a component of the entity (discontinued operation), during the reporting period, net of tax.

No definition available.

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Loss in Excess of Carrying Value of Disposal Group

No definition available.

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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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Amount of gain (loss), before tax expense or benefit and not previously recognized, resulting from the sale of a business component.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 45

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Amount of gain (loss), after tax expense or benefit and not previously recognized, resulting from the sale of a business component.

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Amount of tax expense or benefit on gain (loss), not previously recognized, resulting from the sale of a business component.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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For the disposal group, including a component of the entity (discontinued operation), the aggregate of amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

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 value of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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For the disposal group, including a component of the entity (discontinued operation), carrying value of obligations incurred and payable pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include interest, rent, salaries, and utilities.

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of inventories (net of all valuation allowances and write-downs).

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Amount of operating income or loss attributable to the disposal group, including a component of the entity (discontinued operation), during the reporting period.

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of assets not otherwise specified in the taxonomy that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

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Amount of sales or other form of revenues attributable to the disposal group, including a component of the entity (discontinued operation), during the reporting period.

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Amount of income (loss) from a disposal group, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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- Details

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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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