Divestiture writedown

quick question:

When a company spins off an arm/subsidiary/etc. what is being written off? It seems divestitures are always dilutive to EPS for that particular quarter, which seems counterintuitive because isn't it a sale (in which the company might even receive a premium)?

ex. from today's deal book: "Morgan Stanley said that its net income excluding Discover Financial Services, which it spun off in July, fell 7 percent from a year ago to $1.47 billion in the third quarter.

Including Discover, Morgan Stanley’s net income fell 17 percent from a year ago."

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