In the calendar year finished December 31, 2023 along with the 3 months and yr ended December 31, 2022, the decline on belongings held available relates to the LTC reporting device in the Pharmacy & Buyer Wellness segment. Throughout 2022, the Company identified that its LTC small business was no more a strategic asset and committed to a plan to offer it, at which period the LTC enterprise met the factors for held-for-sale accounting and its Web property were accounted for as assets held on the market. The carrying value of the LTC enterprise was determined to become higher than its approximated reasonable worth much less charges to promote and, accordingly, the Company recorded a loss on belongings held available for sale during the 3rd quarter of 2022. As of December 31, 2022, The web assets with the LTC enterprise ongoing to fulfill the factors for held-for-sale accounting And through the fourth quarter of 2022, an incremental decline on property held available was recorded to put in writing down the carrying price of the LTC company to its approximated fair value less fees to offer.
(two) GAAP diluted earnings for each share and Modified EPS, respectively, are calculated by dividing Web earnings attributable to CVS Well being and adjusted profits attributable to CVS Health and fitness by the business's weighted regular diluted shares fantastic. The corporation defines adjusted profits attributable to CVS Health and fitness as Internet revenue attributable to CVS Health (GAAP measure) excluding the influence of amortization of intangible property, Web realized money gains or losses and other objects, if any, that neither relate to the regular study course of the organization's small business nor replicate the Company's underlying small business overall performance, for example acquisition-similar transaction and integration costs, restructuring expenses, Office environment real estate property optimization prices, losses on belongings held for sale, opioid litigation prices, gains/losses on divestitures, as well as the corresponding money tax profit or cost associated with the things excluded from adjusted profits attributable to CVS Wellness and particular discrete tax products.
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Wellness Treatment Advantages phase The Wellness Treatment Advantages section offers a entire range of insured and self-insured ("ASC") clinical, pharmacy, dental and behavioral well being services and products. The section results for that three months and many years ended December 31, 2023 and 2022 ended up as follows:
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