divestiture
Definition
Selling of, or otherwise disposal of, a firm's assets to achieve a desired objective, such as greater liquidity or reduced debt burden. In accounting, divestiture transactions are recorded as a one time, non-recurring gain or loss.
divestiture is in the Accounting & Auditing, Banking, Commerce & Finance, Decision Making, Problem Solving, & Strategy and Entrepreneurship, Management, & Leadership subjects.
divestiture appears in the definitions of the following terms: holding company, grand strategy and spinoff
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