Following the loss of a major customer (an indication of impairment), Quintal tests its Components CGU, to which goodwill of 500,000 has been allocated. The unit's other assets have a carrying amount of 3,600,000. The unit's fair value less costs of disposal is 3,750,000 and its value in use is 3,900,000. Determine the recoverable amount of the unit and the impairment loss.
- Carrying amount of the assets excluding goodwill
- 3,600,000
- Goodwill allocated to the Components CGU
- 500,000
- Fair value less costs of disposal of the unit
- 3,750,000
- Value in use of the unit
- 3,900,000