Chapter 2 — Definitions of Discontinued Operation and Component of an Entity

Chapter 2 — Long-Lived Assets Classified as Held and Used

Confidential and Proprietary — for Use Solely by Authorized Personnel

This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.