Statement 1:** "Income and expenses related to a single building classified as held for sale are classified in the discontinued operations category."

Here's an analysis of each statement:

• Statement 1: "Income and expenses related to a single building classified as held for sale are classified in the discontinued operations category."

  • This statement is generally incorrect. For an operation to be classified as "discontinued," it must represent a separate major line of business or geographical area of operations, or be part of a single coordinated plan to dispose of such a component. A single building typically does not meet this definition unless it constitutes the entirety of a major business segment. Income and expenses from a single asset held for sale usually remain in continuing operations.

• Statement 2: "Specified main business activities relate to investing in assets as main business activity and providing financing to customers as a main business activity."