Ferrolia is testing the Rolling Mill CGU. The cash flows used for its recoverable amount come from rolling machines (420,000), the workshop building (260,000) and a process patent used by the workshop (90,000). The workshop's trade payables amount to 70,000; the recoverable amount was determined without considering them. A vehicle used exclusively by another unit (35,000) is recorded in the site's accounts. What is the carrying amount of the Rolling Mill CGU to be compared with its recoverable amount?
- Rolling machines
- 420,000
- Workshop building
- 260,000
- Process patent
- 90,000
- Workshop trade payables
- 70,000
- Vehicle of another unit
- 35,000