Which factor does NOT determine if a disposal is reported in discontinued operations?

The delineation of whether a disposal is reported in discontinued operations is primarily centered around significant changes in the operations of a business and how these changes affect the financial statements. The correct choice, which identifies the factor that does not determine if a disposal is classified as discontinued operations, is linked to estimations of future profitability.

Discontinued operations typically involve a significant strategic shift or divestiture of a component that is distinct and represents a separate major line of business or geographical area. The impact on financial results and the extent of the strategic shift are critical factors, as they help to define the scope and implications of the disposal. For instance, if a segment's sale will predominantly affect the operational focus of the entity, it likely qualifies for treatment as discontinued operations.

In contrast, estimations of future profitability are more subjective and speculative. They are not a decisive factor in classification because the focus is on the current operational and strategic impact rather than projections of financial performance. This means that even if a disposition is projected to generate future losses or might not be profitable, it can still be classified as discontinued operations if it meets the other criteria of being part of a significant strategic shift or affecting the overall operations of the entity.