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Chapter 3 — Long-Lived Assets to Be Sold

3.2 Grouping Assets to Be Sold

3.2 Grouping Assets to Be Sold

Assets may be sold individually or as part of a group of assets (and possibly liabilities). The ASC master glossary defines a disposal group as follows:
A disposal group for a long-lived asset or assets to be disposed of by sale or otherwise represents assets to be disposed of together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction. A disposal group may include a discontinued operation along with other assets and liabilities that are not part of the discontinued operation.