An entity has stopped using certain
plants because of a downturn in orders. It is maintaining the plant as the entity hopes that orders will pick up in future. Additionally, it intends to
shut down one-half of its manufacturing base. The units to be closed constitute a major segment of its business and will close in the current financial year.
The equipment will not be treated as abandoned as it will subsequently be brought back into usage, and the manufacturing units will be treated as discontinued operations.