Which parts of Hegel's philosophy did Benedetto Croce reject?

In his work What Is Living and What Is Dead in the Philosophy of Hegel, Benedetto Croce sought to reform Hegelianism by distinguishing between the viable and flawed aspects of G.W.F. Hegel’s system.1

While Croce accepted the dialectic as a necessary method for unifying opposites, he rejected Hegel’s broader system. Specifically, Croce criticized Hegel for treating certain intellectual forms as opposites that should be resolved dialectically, when he believed they were merely "distinct" categories.1

Croce argued that forms such as the beautiful, the true, the useful, and the good are distinct grades of the spirit, each possessing its own internal dialectical opposite. By rejecting the Hegelian system, Croce also renounced the possibility of a traditional philosophy of nature or history, instead proposing a system of "distinct grades" where the development of the Spirit is realized through history as both thought and action.1