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Discontinued Operations: When Is a Subsidiary Not Considered Discontinued?
Question 4 Which one of the following would generally NOT be a discontinued operation, assuming it is a component of an entity that either has been disposed or is classified as held-for-sale? It is a subsidiary acquired exclusively with a view to resale. It is part of a single coordinated plan to dispose a separate major line of business or geographical area of operations. It represents a single major line of business or geographical area of operations. A subsidiary held by the parent containing a single asset.

A subsidiary held by the parent containing a single asset would generally NOT be a discontinued operation, assuming it is a component of an entity that either has been disposed of or is classified as held-for-sale.