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Discontinued Operations

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Discontinued operations
Divisions of a business that have been sold or written off and that no longer are maintained by the business.

Discontinued Operations
Divisions within a business that have either stopped operations due to lack of profitability or have been sold. A business may discontinue operations of a division if it loses money for the business or if it wishes to expand in other directions, among other reasons. The Financial Accounting Standards Board requires publicly-traded companies to report earnings per share of all divisions in its business, including discontinued operations. See also: Cost accounting.


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These results will be reported as discontinued operations in accordance with international accounting standards IFRS.
21 per diluted share due to adjustments to income taxes from continuing operations and discontinued operations --Adjustments do not affect previously reported 2006 estimates Dynegy Inc.
Discontinued UK Leasing Business The Company reclassified operating results related to its UK-based leasing business to discontinued operations as a result of management's decision to sell the business to a third party.
 
 
 
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