ߴܻ(Profit from Discontinued Operations)̶ Ͱ꼭 μ Ϻ ι Űϰų ϴ ش ڻ ä ó ϴ մϴ.
A ȸ : ܰ 10 ǰ X 100, ܰ 30 ǰ Y 10 Ǹ.
ǰ X 100 5, ǰ Y 10 15.
-> : X 500, Y 150
-> : X 500, Y 150
ǰ , , ϱ ǰ 250, 50
-> : X 250, Y 100
Ա ں 50
-> ܺ 50
i) ι ȭ
μ ӻ() = 350 - ܺ 50 = 300
ii) ǰ Y ι Ű
(Ǹ ں )
μ ӻ() = 250 - ܺ 40 = 210
μ ߴܻ = 100 - 10 = 90
< ڸƮ>
ߴܻ ŰǴ Ǵ ҵǴ Ȱ Ÿ Դϴ. Ű Ű ι ϴ ˴ϴ. ӻͰ ߴܻ ʵ ؾ մϴ.
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