US GAAP Disclosure List

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Disposal Group Classification


ItemTypePeriodBalanceDescription
Discontinued Operations durationComponent or group of components disposed of or classified as held-for-sale and representing a strategic shift that has or will have a major effect on operations and financial results. Includes a business or nonprofit activity on acquisition classified as held-for-sale.
Disposal Group, Not Discontinued Operations durationDisposal group that is not classified as discontinued operations.
Discontinued Operations, Held-for-sale or Disposed of by Sale durationComponent or group of components classified as held-for-sale or disposed of by sale and representing a strategic shift that has or will have a major effect on operations and financial results. Includes a business or nonprofit activity on acquisition classified as held-for-sale.
Discontinued Operations, Disposed of by Means Other than Sale durationComponent or group of components disposed of by means other than sale and representing a strategic shift that has or will have a major effect on operations and financial results.
Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations durationDisposal group that is disposed of other than by sale. For example, but not limited to, abandonment, in an exchange measured based on the recorded amount of the nonmonetary asset relinquished, or in a distribution to owners in a spinoff. Excludes disposals classified as discontinued operations.
Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations durationDisposal group that either has been sold or is classified as held-for-sale. Excludes disposals classified as discontinued operations.
Discontinued Operations, Disposed of by Sale durationComponent or group of components disposed of by sale and representing a strategic shift that has or will have a major effect on operations and financial results.
Discontinued Operations, Held-for-sale durationComponent or group of components classified as held-for-sale and representing a strategic shift that has or will have a major effect on operations and financial results. Includes a business or nonprofit activity on acquisition classified as held-for-sale.
Discontinued Operations, Disposed of by Means Other than Sale, Spinoff durationComponent or group of components disposed of in a spinoff and representing a strategic shift that has or will have a major effect on operations and financial results.
Discontinued Operations, Disposed of by Means Other than Sale, Abandonment durationComponent or group of components disposed of by means of abandonment and representing a strategic shift that has or will have a major effect on operations and financial results.
Discontinued Operations, Disposed of by Means Other than Sale, Exchange durationComponent or group of components disposed of in an exchange measured based on the recorded amount of the nonmonetary asset relinquished and representing a strategic shift that has or will have a major effect on operations and financial results.
Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Spinoff durationDisposal group that is disposed of in a spinoff. Excludes disposals classified as discontinued operations.
Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Abandonment durationDisposal group that is disposed of by means of abandonment. Excludes disposals classified as discontinued operations.
Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Exchange durationDisposal group that is disposed of in an exchange measured based on the recorded amount of the nonmonetary asset relinquished. Excludes disposals classified as discontinued operations.
Disposal Group, Disposed of by Sale, Not Discontinued Operations durationDisposal group that has been sold. Excludes disposals classified as discontinued operations.
Disposal Group, Held-for-sale, Not Discontinued Operations durationDisposal group that is classified as held-for-sale. Excludes disposals classified as discontinued operations.

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