If the disposal of a segment meets the criteria of a disposal of a segment, then:

a.the loss on disposal is an extraordinary item.

b.the loss on disposal is categorized as "other expense".

c.the results of operations of the segment will be reported in conjunction with the gain or loss on disposal.

d.the disposal qualifies as a change in entity, and prior years' statements presented on comparative purposes must be restated.

e.the effects of the disposal are shown as part of operations.