Question: On December 3 1 , 2 0 2 4 , the end of the fiscal year, California Microtech Corporation held its semiconductor business for sale

On December 31,2024, the end of the fiscal year, California Microtech Corporation held its semiconductor business for sale at year-end. The estimated fair value of the segments assets, less costs to sell, on December 31 was $20 million. The semiconductor business segment qualifies as a component of the entity according to GAAP. Consider the following additional information.

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