The Calanque hotel, operated by Azurhotels, forms a CGU. Its value in use is based on the revenue generated by the hotel building (1,350,000), the room furniture (180,000) and dedicated booking software (45,000). The hotel has debts to its suppliers (95,000) and a bank loan that financed the works (600,000); none of these debts is needed to determine the recoverable amount. Calculate the carrying amount of the CGU.
- Hotel building
- 1,350,000
- Room furniture
- 180,000
- Booking software
- 45,000
- Trade payables
- 95,000
- Bank loan
- 600,000