The Orvalis group reorganises its reporting: the spare parts operation, until now part of the Equipment CGU, is transferred to the Services CGU. Goodwill allocated to the Equipment CGU amounts to 900,000. The value of the operation transferred is 500,000 and that of the part remaining in the Equipment CGU is 1,000,000. No other method better reflects the goodwill associated with the operation transferred. Compute the goodwill reallocated to the Services CGU and the goodwill remaining in the Equipment CGU.
- Goodwill allocated to the Equipment CGU before the reorganisation
- 900,000
- Value of the operation transferred
- 500,000
- Value of the part remaining in the Equipment CGU
- 1,000,000