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CalculationAdvancedVariant — group VG.IAS36.000805Published

Question · Reversal for an individual asset

At the reporting date, Nordhaven Gaz recognises a reversal of an impairment loss of 110,000 on a compressor whose carrying amount was 150,000; this reversal amount already complies with the IAS 36 cap. The compressor's estimated residual value is 20,000 and its remaining useful life is 6 years. Calculate the carrying amount after the reversal and the annual straight-line depreciation for the following years.

Carrying amount before reversal
150,000
Reversal recognised
110,000
Residual value
20,000
Remaining useful life (years)
6
Your answer

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