Step 1: The cell cycle consists of phases G$_1$, S, G$_2$, and M.
Step 2: Some cells permanently stop dividing and exit the active cell cycle.
Step 3: These cells enter a resting or quiescent phase known as G$_0$ phase.
Step 4: Neurons and skeletal muscle cells are terminally differentiated and remain permanently in the G$_0$ phase.