Which of the Following Most Likely Would Be Considered a Discontinued

Multiple Choice

Which of the following most likely would be considered a discontinued operation?

A) Production or marketing functions are shifted from one location to another.
B) A sporting goods manufacturer has a bicycle division that meets FASB's definition of a component of the entity and decides to outsource the manufacture of its bicycles.
C) The unprofitable brands of a beauty products component of an entity that manufactures and sells consumer products are discontinued.
D) An entity that is a franchiser in the quick-service restaurant business also operates company-owned restaurants that are unprofitable in a certain region and, as a result, the entity decides to exit both the quick-service business as well as the company-owned restaurants in that region.
E) None of these answer choices is correct.