After a Company Has Determined That a Portion of a Business

Multiple Choice

After a company has determined that a portion of a business is a component of an entity, evaluating whether the disposal of a component of an entity constitutes a discontinued operation includes ________.

A) remeasuring the value of net assets held for disposal
B) identifying the cash flows that can be clearly distinguished operationally
C) segregating its operating revenues and expenses from those of continuing operations
D) assessing whether a strategic shift has occurred