The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date.

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- Definition

For the disposal group, including a component of the entity (discontinued operation), the aggregate of amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

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- Definition

For the disposal group, including a component of the entity (discontinued operation), carrying value of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

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- Definition

Amount of accounts payable and accrued liabilities attributable to disposal group.

+ References

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- Definition

For the disposal group, including a component of the entity (discontinued operation), carrying amount of goodwill (adjusted for any amortization recognized prior to adoption of FAS 142 and impairment charges).

+ References

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- Definition

For the disposal group, including a component of the entity (discontinued operation), carrying amount of inventories (net of all valuation allowances and write-downs).

+ References

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- Definition

For the disposal group, including a component of the entity (discontinued operation), carrying amount of assets not otherwise specified in the taxonomy that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

+ References

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- Definition

For the disposal group, including a component of the entity (discontinued operation), obligations not otherwise itemized that are due after one year or operating cycle, if longer, from the balance sheet date.

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- Definition

For the disposal group, including a component of the entity (discontinued operation), the benefit obligation for a defined benefit pension plan. The projected benefit obligation is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. The projected benefit obligation is measured using assumptions as to future compensation levels if the pension benefit formula is based on those future compensation levels (pay-related, final-pay, final-average-pay, or career-average-pay plans).

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- Definition

For the disposal group, including a component of the entity (discontinued operation), carrying value (net of accumulated depreciation and any write-downs) of tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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- Definition

Carrying value as of the balance sheet date of current obligations (due less than one year or one operating cycle, if longer) arising from the sale, disposal or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1107-107759

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-Paragraph 1

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- Definition

Total amount of liabilities subject to compromise.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-Section 55

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=29642632&loc=d3e56145-112766

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-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6916575&loc=d3e55717-112764

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6918054&loc=d3e56015-112765

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