Two years ago, Vellora impaired its packaging cash-generating unit. At the end of 20X3, the unit's carrying amounts are: goodwill 40,000, building 300,000, equipment 200,000. Had no impairment loss been recognised previously, the carrying amounts, net of depreciation, would have been 340,000 for the building and 230,000 for the equipment; the recoverable amount of each asset on its own cannot be determined. The reversal to be allocated for the unit is 50,000. What reversal is allocated to each item?
- Carrying amount of goodwill
- 40,000
- Carrying amount of the building
- 300,000
- Carrying amount of the equipment
- 200,000
- Carrying amount of the building without the prior loss
- 340,000
- Carrying amount of the equipment without the prior loss
- 230,000
- Reversal to be allocated for the unit
- 50,000