Brisach Imprimerie tests its Offset Printing CGU, which comprises goodwill of 20,000, printing equipment of 100,000 and a building of 300,000 (carrying amounts). The recoverable amount of the unit is 350,000. No individual floor is binding and all assets are measured at cost. Record the impairment entry.
- Goodwill
- 20,000
- Printing equipment
- 100,000
- Building
- 300,000
- Recoverable amount of the CGU
- 350,000