A disposal group of Hallen suffers an impairment loss of 90,000. Within the measurement scope it includes a machine (300,000), a building (500,000) and a patent (200,000), as well as a financial asset outside the measurement scope (150,000). Case convention: the group contains no goodwill and the loss is allocated pro rata to the carrying amounts of the assets within the measurement scope, with no floor per asset. Calculate the loss allocated to each of the three assets.
- Impairment loss of the group
- 90,000
- Carrying amount of the machine
- 300,000
- Carrying amount of the building
- 500,000
- Carrying amount of the patent
- 200,000
- Amount of the financial asset (outside the measurement scope)
- 150,000