The second method to release a transport connection is to release independently the two directions of data transfer. Once a user of the transport service has sent all its SDUs, it performs a `DISCONNECT.req` for its direction of data transfer. The transport entity sends a control segment to request the release of the connection *after* the delivery of all previous SDUs to the remote user. This is usually done by placing in the `DR` the next sequence number and by delivering the `DISCONNECT.ind` only after all previous `DATA.ind`. The remote entity confirms the reception of the `DR` segment and the release of the corresponding direction of data transfer by returning an acknowledgment. This is illustrated in the figure below.