The Saint-Aubin Plant CGU of Corvel Métal comprises: goodwill 30,000, production plant 240,000 (fair value less costs of disposal: 210,000), vehicles 80,000 and furniture 40,000 (carrying amounts). The recoverable amount of the unit is 270,000. The value in use of the plant cannot be determined; for the vehicles and the furniture, neither fair value less costs of disposal nor value in use can be determined. Calculate the loss allocated to the plant, to the vehicles and to the furniture.
- Goodwill
- 30,000
- Production plant
- 240,000
- Fair value less costs of disposal of the plant
- 210,000
- Vehicles
- 80,000
- Furniture
- 40,000
- Recoverable amount of the CGU
- 270,000