How Should Discontinued Items Be Presented on the Income Statement?

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How Should Discontinued Items Be Presented on the Income Statement?
When your small business sells or plans to sell a business component, such as a subsidiary or division, that is separate from the rest of your continuing operations, you must report the component’s financial items in a separate section on your income statement. Report the after-tax operating income or loss the component generated during an accounting period prior to the sale and the after-tax gain or loss your small business recognized from the sale. Reporting these items separately helps financial statement users to better forecast future financial performance.

Source: https://smallbusiness.chron.com/should-discontinued-items-presented-income-statement-43823.html