Discontinued Operation, Provision for Loss (Gain) on Disposal, Net of Tax

Provision recognizing a loss (after tax benefit) for initial, or subsequent, write-down to fair value (less cost to sell) of a disposal group that is classified as a component of the entity, which remains unsold as of the reporting date. May include the recognition of a (gain) (net of tax expense) for a subsequent increase in fair value (less cost to sell), but not in excess of the cumulative loss previously recognized through write-downs.

• Discontinued Operation, Provision for Loss (Gain) on Disposal, before Income Tax
• Discontinued Operation, Tax (Expense) Benefit from Provision for (Gain) Loss on Disposal