NCA HFS / Discontinued operations

Hi Chris,

If there is a group of assets held of sale (and these assets are all related to a discontinued operations but not yet sold), does this mean that the related impairment expenses (say, if the carrying value of the group of assets is higher than fair value), and depreciation expenses would be reported under discontinued operations in the P/L (or as disclosure notes to discontinued operations if we only show the profit after tax figure in the face of the statement?)

Thanks,
Tim