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CalculationIntermediateVariant — group VG.IAS36.000506Published

Question · Depreciation and deferred tax after impairment

At the end of 20X1, Ardéliane impaired an industrial boiler, now carried at 90,000. Its residual value is estimated at 10,000 and its remaining useful life at 4 years. It is depreciated on a straight-line basis. What is the depreciation charge for 20X2?

Carrying amount after impairment
90,000
Residual value
10,000
Remaining useful life
4
Your answer

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