The radiology practice Clinéa impaired an ultrasound scanner when new reimbursement tariffs reduced its expected cash flows. As these tariffs have been raised, the scanner's recoverable amount rises to 120,000. Its amount in the statement of financial position is 70,000; without the prior impairment, it would be 95,000 after depreciation. The scanner is measured under the cost model. Record the reversal.
- Carrying amount of the scanner
- 70,000
- Carrying amount without the impairment, after depreciation
- 95,000
- Recoverable amount
- 120,000