Question · Output with an active market and internal transfer prices

The Granitex group owns a quarry that delivers all its granite blocks to its own cutting plant. Raw blocks are traded on an active regional market, but the group invoices them internally at a price well below market. Management wishes to treat the quarry and the plant as a single CGU and to build the value in use projections on internal prices. Write a judgement memo on the identification of the CGUs and on the prices to be used.