Kraft Foods Group, Inc., reports the following footnote to its 2012 10-K.

What adjustment(s) did Kraft have to consider before forecasting its 2011 income? How would you treat the cash proceeds realized on such a sale?

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Pizza Divestiture On March 1, 2010, we completed the sale of the assets of our North American frozen pizza business ("Frozen Pizza") to Nestl USA, Inc. ("Nestl") for $3.7 billion. Our Frozen Pizza business was a component of our Refrigerated Meals and International & Foodservice segments. The sale included the DiGiorno, bmbstone, and Jacks brands in the U.S., the Delissio brand in Canada and the California Pizza Kitchen trademark license. It also included two Wisconsin manufacturing facilities (Medford and Little Chute) and the leases for the pizza depots and delivery trucks. Approximately 3,600 of our employees transfered with the business to Nestl. Accordingly, the results of our Frozen Pizza business have been reflected as discontinued operations on the consolidated statement of earnings for 2010....