Three years ago, the logistics company Arvanto recognised a loss on its regional hub, treated as a cash-generating unit. At the reporting date, the reversal to be allocated for this unit amounts to 80,000. The warehouse has a carrying amount of 500,000; a valuer has determined its own recoverable amount at 520,000, whereas its carrying amount without the prior loss, net of depreciation, would be 560,000. The automated sorter has a carrying amount of 300,000 and an amount without the prior loss of 380,000; its own recoverable amount cannot be determined. Determine the reversal allocated to the warehouse and to the sorter.
- Carrying amount of the warehouse
- 500,000
- Recoverable amount of the warehouse
- 520,000
- Carrying amount of the warehouse without the prior loss
- 560,000
- Carrying amount of the sorter
- 300,000
- Carrying amount of the sorter without the prior loss
- 380,000
- Reversal to be allocated for the unit
- 80,000