Research Case: Disposal of a Segment Using

= the SEC EDGAR database, company home pages on the Li World Wide Web, or a similiar database, do the following:

a. Find two companies that report the disposal of a segment.

For each company, describe what is reported with respect to the discontinued segment. How are the tax effects associated with the segment reported? Has the discontinued segment generally been profitable? How can you tell?

b. For each company, determine what may have led to the disposal of the segment. This may be described in the notes to the financial statements, or you may have to search news articles for an analyst’s assessment.