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How should a company value a discontinued component that is being held-for-sale?

The discontinued component should be held as the lower of its book value or recoverable amount, which his calculated as fair value less costs to sell.

For example, if Mom and Dad Printer Company have the following information for its discontinued entity that is being held-for-sale:

How should Mom and Dad Printer Company measure this component that is being held-for-sale?

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