The restaurant Le Comptoir Sabline, acquired by a restaurant group, is a CGU to which goodwill of 15,000 is allocated. It also comprises kitchen equipment (60,000) and dining-room improvements (90,000), measured at cost. The closure of a nearby office district reduces its recoverable amount to 115,000. No individual floor is binding. Record the impairment loss.
- Goodwill
- 15,000
- Kitchen equipment
- 60,000
- Dining-room improvements
- 90,000
- Recoverable amount of the restaurant
- 115,000