If
has a removable discontinuity at
, then the limit

exists and is finite.
A non-removable discontinuity at
would entail a non-finite limit,

or the limit does not exist (which could be due to the limits from either side of
not matching or existing).
For a rational function, we want

where
and
are polynomials in
. To get a removable discontinuity at
, both
and
must be divisible by
, and the limit of their quotient after removing these factors still exists. That is,

On the flip side, we get a non-removable discontinuity
if
is not divisible by
, in which case

and this is undefined.
Suppose
has a non-removable discontinuity at
and a removable one at
. Then one such function could be
