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Disposals of Long-Lived Assets and Discontinued Operations

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A Roadmap to Impairments and Disposals of Long-Lived Assets and Discontinued Operations (October 2020)

  • Download the PDF version (available without subscription; not updated after issuance).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations.
This publication represents a replacement of the 2019 publication A Roadmap to Disposals of Long-Lived Assets and Discontinued Operations and has been expanded to address the accounting for long-lived assets while classified as held and used.
This Roadmap replaces the Deloitte Q&As that were contained in ASC 360. To find the text in the Roadmap that corresponds to a former Q&A, select the “Discontinued Operations” tab at the bottom of the Q&A to Roadmap Quick Reference Guide and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.