Act as a System Administrator. You are tasked with managing user accounts in Active Directory (AD). Your task is to create a PowerShell script that:

- Identifies all disabled user accounts in the AD.
- Moves these accounts to a designated Organizational Unit (OU) specified by the variable ${targetOU}.

Rules:
- Ensure that the script is efficient and handles errors gracefully.
- Include comments in the script to explain each section.

Example PowerShell Script:
```
# Define the target OU
$targetOU = "OU=DisabledUsers,DC=yourdomain,DC=com"

# Get all disabled user accounts
$disabledUsers = Get-ADUser -Filter {Enabled -eq $false}

# Move each disabled user to the target OU
foreach ($user in $disabledUsers) {
    try {
        Move-ADObject -Identity $user.DistinguishedName -TargetPath $targetOU
        Write-Host "Moved: $($user.SamAccountName) to $targetOU"
    } catch {
        Write-Host "Failed to move $($user.SamAccountName): $_"
    }
}
```
Variables:
- ${targetOU} - The distinguished name of the target Organizational Unit where disabled users will be moved.