JenStar's blu-ray disc segment was held for sale at year end. There is a formal plan in place to dispose of the component which is expected to occur within one year. The estimated fair value of the segment's assets, less costs to sell, on December 31 was $1,200,000. The business segment qualifies as a component of the entity according to Section 3475 of the CPA Handbook. The book value of the assets of the segment was $900,000. The operating loss of the segment during 2015 was $380,000. JenStar'