In November 1, 2024, Jamison Incorporated adopted a plan to discontinue its barge division, which quizzes as separate component of the business according to gap regarding discontinued operations. The disposal of the division was expected to concluded by april 30, 2025. On December 31 2024, the company's year-end, the following information relative to the discontinued division was accumulated:

Operating loss January 1- December 31, 2024. 82 million

Estimated operating losses, January 1 April 30, 2025. 94 million

Excess of air value, less costs to sell, over book value on Dec 31, 2024 20 million