The net after-tax operating revenue or loss from the discontinued department prior to the authorized business cessation date.

凡企业处分某一营业部门时，其截至核准停业日止之该部门年度营业损益税后净额皆属之。

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Although there is no definite ending date after the 20 year term, that date is tied to the cessation of the use of the land for certain definitely ascertainable purposes.

尽管在20年之后，其没有固定的截止日期，该截止日期和该土地停止使用与某种明确的目的相联系。

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