The logistics hub of Ostrava Distribution is a CGU comprising goodwill of 10,000, a warehouse of 250,000 and forklift trucks of 50,000 (carrying amounts, cost model). The recoverable amount of the unit is 240,000. The warehouse's fair value less costs of disposal is 235,000; no floor other than zero can be determined for the forklifts. Record the unit's impairment loss.
- Goodwill
- 10,000
- Warehouse
- 250,000
- Fair value less costs of disposal of the warehouse
- 235,000
- Forklift trucks
- 50,000
- Recoverable amount of the CGU
- 240,000