Daloz Printing operates a cash-generating unit carrying residual goodwill of 25,000, a digital press (180,000), a process licence (120,000) and a fleet of vans (100,000). After a strong recovery in orders, the unit shows an impairment reversal of 40,000 to be allocated. Without the prior loss, the carrying amounts net of depreciation and amortisation would be: press 210,000, licence 140,000, fleet 115,000. No individual recoverable amount can be determined. Calculate the reversal allocated to the press, the licence and the fleet.
- Residual goodwill of the unit
- 25,000
- Carrying amount of the press
- 180,000
- Carrying amount of the press without the prior loss
- 210,000
- Carrying amount of the licence
- 120,000
- Carrying amount of the licence without the prior loss
- 140,000
- Carrying amount of the fleet
- 100,000
- Carrying amount of the fleet without the prior loss
- 115,000
- Reversal to be allocated
- 40,000