Discontinued Operations

Filed Under » ,
Dictionary Says

Definition of 'Discontinued Operations'

A segment of a company's business that has been sold, disposed of or abandoned. Discontinued operations can range from a certain product line to an entire line of business. When operations are discontinued, this is reported on the company's income statement as separate from income from continued operations.
Investopedia Says

Investopedia explains 'Discontinued Operations'

Because income from discontinued operations is listed separately on the income statement, investors are less likely to be misled as to the source of a company's profit. This is especially useful when companies merge, since parsing out which assets are being divested or folded up gives a clearer picture of how a company will make money in the future.
Search results for

'Discontinued Operations'

  • Financial Statements: Earnings | Investopedia

    http://www.investopedia.com/university/financialstatements/financialstatements4.asp
    ... In Sprint's case, the company sold an entire publishing division for an after-tax
    gain of $1.324 billion (see line "discontinued operations, net"). ...

  • Winn Dixie Still Struggles

    http://stocks.investopedia.com/stock-analysis/2011/Winn-Dixie-Still-Struggles-WINN-KR-SVU-WMT0217.aspx
    ... Included in these figures is a a net loss of $0.03 per diluted share for discontinued
    operations in 2011, as compared to a net loss from discontinued ...

  • Zooming In On Net Operating Income

    http://www.investopedia.com/articles/fundamental/101602.asp
    ... It is equally unjustifiable to classify one-time income, such as special items and
    the sale of discontinued operations, as part of the calculation of operating ...

  • CFA Level 1 Study Guide - Financial Statements - Income Statement ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/income-statement-non-recurring.asp
    Sign In• Register• Free Annual Reports • Free Newsletters. Dictionary;
    Investing; Markets; Personal Finance; Active Trading; Forex; ...

  • The One-Time Expense Warning

    http://www.investopedia.com/articles/stocks/07/income_warnings.asp
    ... this situation consider a 1995 annual report from Company A. In 1993, the company
    recorded a material charge for discontinued operations amounting to 75%, an ...

  • Accounting Basics: Financial Statements | Investopedia

    http://www.investopedia.com/university/accounting/accounting5.asp
    ... are of primary interest because they are ongoing and can be predictive of future
    earnings; investors put less weight on discontinued operations (which are ...

  • Winn Dixie Discount

    http://stocks.investopedia.com/stock-analysis/2010/Winn-Dixie-Discount-WINN-KR-SWY-SVU1104.aspx
    ... The quarterly net loss was impacted by a net loss of $40.1 million, or 73 cents
    per diluted share, which resulted from discontinued operations of 30 stores, as ...

  • In Defense Of Raytheon's Lagging Growth

    http://stocks.investopedia.com/stock-analysis/2011/In-Defense-Of-Raytheons-Lagging-Growth-RTN-LLL-LMT-NOC-MANT1031.aspx
    ... Higher taxes and income from discontinued operations in last year's quarter combined
    to contribute to a 31.2% plummet in reported net income to $501 million ...

  • CFA Level 1 Study Guide - Financial Statements - Income Statement ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/income-statement-components.asp
    Sign In• Register• Free Annual Reports • Free Newsletters. Dictionary;
    Investing; Markets; Personal Finance; Active Trading; Forex; ...

  • Procter & Gamble Regaining Market Share

    http://stocks.investopedia.com/stock-analysis/2011/Procter--Gamble-Regaining-Market-Share-PG-UN-UL-KMB-CLX0204.aspx
    ... Earnings per share improved 10% to $1.11 per diluted share, but fell 26% after
    factoring in discontinued operations. This came in ahead of analyst projections. ...

Related Articles

Bank Rates
Product Today Last Wk
$10K MMA 0.50% 0.51%
MMA 0.45% 0.46%
6 Month CD 0.46% 0.47%
1 Year CD 0.70% 0.75%
5 Year CD 1.46% 1.46%
1 Year Jumbo CD 0.66% 0.67%
Rate data provided by Bankrate
Product Today Last Wk
$30K HELOC 4.59% 4.60%
$30K Home Equity Loan 5.74% 5.77%
$50K Home Equity Loan 5.45% 5.50%
$50K HELOC 4.24% 4.24%
$100K Home Equity Loan 5.41% 5.46%
$100K HELOC 4.13% 4.13%
Rate data provided by Bankrate
Product Today Last Wk
30 Year Fixed 3.80% 3.80%
15 Year Fixed 3.09% 3.11%
1 Year ARM 3.54% 3.53%
30 Year Fixed Jumbo 4.38% 4.38%
5/1 ARM 2.65% 2.69%
3/1 ARM 2.69% 2.69%
Rate data provided by Bankrate
Product Today Last Wk
60 Month Used Car Loan 4.51% 4.51%
48 Month Used Car Loan 4.35% 4.35%
48 Month New Car Loan 3.24% 3.24%
36 Month Used Car Loan 4.34% 4.36%
36 Month New Car Loan 3.11% 3.13%
60 Month New Car Loan 3.35% 3.34%
Rate data provided by Bankrate
Partner Links