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Chapter 3 — Held-for-Sale Classification Criteria and Related Measurement

3.1 Overview

3.1 Overview

ASC 360-10
Long-Lived Assets Classified as Held for Sale
35-37 This guidance addresses the accounting for expected disposal losses for long-lived assets and asset groups that are classified as held for sale but have not yet been sold. See paragraphs 360-10-45-9 through 45-11 for the initial criteria to be met for classification as held for sale.