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The gains on divestitures are reflected as a discount of operating bills in the business's condensed consolidated statement of operations throughout the Wellbeing Care Rewards section.
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Over the yr finished December 31, 2023 and the 3 months and 12 months ended December 31, 2022, the reduction on belongings held on the market relates to the LTC reporting unit throughout the Pharmacy & Consumer Wellness segment. For the duration of 2022, the corporation determined that its LTC enterprise was no more a strategic asset and devoted to a decide to offer it, at which era the LTC business enterprise met the standards for held-for-sale accounting and its net assets had been accounted for as assets held on the market. The carrying value of the LTC company was determined to become higher than its estimated good benefit fewer prices to offer and, appropriately, the business recorded a loss on belongings held available for purchase over the third quarter of 2022. As of December 31, 2022, the net belongings on the LTC organization continued to fulfill the factors for held-for-sale accounting And through the fourth quarter of 2022, an incremental reduction on assets held available for purchase was recorded to write down down the carrying value of the LTC small business to its approximated fair price much less costs to offer.
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Administration takes advantage of these metrics to know variances among true statements processed and prescriptions dispensed, respectively, and predicted quantities together with tendencies in period of time-about-period of time effects. These metrics present administration and traders with facts practical in being familiar with the effects of pharmacy assert volume and prescription volume, respectively, on phase full revenues and running effects.