Slide 12-6 Discontinued Operations When management enters into a formal plan to sell or discontinue a segment of the business Income/Loss from operating the segment prior to disposal Discontinued Operations Income/Loss on disposal of the segment Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 12-6 Irwin/McGraw-Hill Discontinued Operations Income/Loss from operating the segment prior to disposal. Discontinued Operations Income/Loss on disposal of the segment. When management enters into a formal plan to sell or discontinue a segment of the business