By definition,discontinued operations will not generate future cash flows thus transactions related to operations the firm intends to discontinue,or has already discontinued,must be reported separately from other income items on the income statement.

Discontinued Operations

Components of a business that have been disposed of or are classified as held for sale, and will not be continuing operations in the future.

Future Cash Flows

Estimated future financial earnings or expenses, which are used in various financial analyses to determine investment potential or project value.

Income Items

Generally refer to all the items that contribute to a company's net income, including revenue from sales, services, and other sources.