Sale of Fixed Assets & Businesses
What is the Sale of Fixed Assets & Businesses?
The Sale of Fixed Assets & Businesses represents the cash received from the disposal of property, plant and equipment, businesses and/or other subsidiaries.
It includes:
- Liquidation of net assets of discontinued operations;
- Retirement of property, plant and equipment;
- Proceeds from sale of investment, if combined with other fixed assets disposals;
- Proceeds from disposal of minority interest; and
- Cash disposed as part of the sale of business or subsidiary (as a deduction).