Plant shutdown vs discontinued operations

What is the difference between plant shutdown and discontinued operations and why is plant shutdown is part of continuing operations but discontinued operation is not?

plant shutdown= think GE shuts down some little old plant in Iowa that isn’t making any money…this happens fairly normally, part of continuing operations. Discontinued operation= GE shuts down their whole washer & dryer business or some major branch of their business, that’s a big deal, very rare= discontinued operation

Thanks Andrew…appreciate your help!