Sale of Fixed Assets & Businesses

What is the Sale of Fixed Assets & Businesses?

The Sale of Fixed Assets & Businesses represents the cash received from the disposal of property, plant and equipment, businesses and/or other subsidiaries.

It includes:

• Liquidation of net assets of discontinued operations;
• Retirement of property, plant and equipment;
• Proceeds from sale of investment, if combined with other fixed assets disposals;
• Proceeds from disposal of minority interest; and
• Cash disposed as part of the sale of business or subsidiary (as a deduction).