ASU 2014-08

Some stakeholders told the Board that too many disposals of small groups of
assets that are recurring in nature qualify for discontinued operations
presentation under Subtopic 205-20, Presentation of Financial Statements—
Discontinued Operations. That results in financial statements that are less
decision useful for users. Other stakeholders noted that some of the guidance on
reporting discontinued operations results in higher costs for preparers because it
can be complex and difficult to apply.