Please help me find out the ASC location of below question, thanks.

FASB ASC Research Problems

FASB ASC Structure. Each ASC reference is structured as a series of four numbers: a three-digit Topic (the first digit of which represents an Area), a two-digit Subtopic, a two-digit Section, and a two- or three-digit Paragraph.

Property, Plant, and equipment (PP&E)

A client has discontinued manufacturing a specific product and, as a result, has retired certain machinery and equipment that was used in the manufacturing process. The client intends to attempt to sell the assets to another manufacturer. Identify the location in professional standards that indicates how a long-lived asset classified as held for sale should be measured.

FASB ASC