Brenor disposes of its equipment rental branch, which was part of a CGU to which goodwill of 600,000 is allocated. At the disposal date, the value of the branch disposed of is estimated at 300,000 and that of the part of the CGU retained at 1,200,000. No other method better reflects the goodwill associated with the branch. Compute the portion of goodwill to include in the carrying amount of the branch disposed of.
- Goodwill allocated to the CGU
- 600,000
- Value of the branch disposed of
- 300,000
- Value of the part of the CGU retained
- 1,200,000