The Kerlann hotel group tests its Coast CGU, made up of three hotels. The unit's assets, excluding goodwill, have a carrying amount of 5,200,000; the goodwill allocated amounts to 450,000. The recoverable amount of the unit is estimated at 4,900,000. No individual floor limits the reduction of the assets (given). Compute the impairment loss and its allocation between goodwill and the other assets.
- Carrying amount of the assets excluding goodwill
- 5,200,000
- Goodwill allocated to the Coast CGU
- 450,000
- Recoverable amount of the Coast CGU
- 4,900,000