Bellerive Plasturgie measures its equipment at cost. An injection-moulding machine impaired three years ago has a carrying amount of 210,000. As the estimates have changed, its recoverable amount is 245,000; without the loss, its carrying amount would be 260,000, net of depreciation. Record the reversal entry.
- Current carrying amount
- 210,000
- Carrying amount without the loss, net of depreciation
- 260,000
- Recoverable amount
- 245,000