At the reporting date, Sports Altitude holds three unrelated items that do not meet the conditions for grouping (case data): skis (cost 10,000, net realisable value 13,000), tents (cost 8,000, net realisable value 6,500) and GPS watches (cost 5,000, net realisable value 4,200). Calculate the total write-down and the carrying amount of the three items after the write-down.
- Skis: cost
- 10,000
- Skis: net realisable value
- 13,000
- Tents: cost
- 8,000
- Tents: net realisable value
- 6,500
- GPS watches: cost
- 5,000
- GPS watches: net realisable value
- 4,200