"cash-generating unit"

The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

"component of an entity"

Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.

"costs to sell"

The incremental costs directly attributable to the disposal of an asset (or disposal group), excluding finance costs and income tax expense.

"current asset"