A mountain hotel operated by Altissimo Resorts forms a CGU. After two seasons without snow, its recoverable amount is estimated at 480,000. Carrying amounts: goodwill 50,000, building 400,000, furniture 150,000 and IT system 50,000. A firm purchase offer makes it possible to establish the building's fair value less costs of disposal at 380,000; no floor other than zero can be determined for the furniture and the IT system. Calculate the final loss allocated to the building, to the furniture and to the IT system.
- Goodwill
- 50,000
- Building
- 400,000
- Fair value less costs of disposal of the building
- 380,000
- Furniture
- 150,000
- IT system
- 50,000
- Recoverable amount of the hotel
- 480,000