A store of the Maison Ardent chain is a CGU. It carries goodwill of 25,000, fit-out of 120,000, equipment of 80,000 and checkout software of 40,000 (carrying amounts). After a competitor opens nearby, the recoverable amount of the store falls to 192,000. No individual floor is binding. Determine the loss allocated to the fit-out and the carrying amount of the equipment after the allocation.
- Goodwill
- 25,000
- Fit-out
- 120,000
- Equipment
- 80,000
- Checkout software
- 40,000
- Recoverable amount of the store
- 192,000