Kerval classifies a disposal group and recognises a loss of 126,000 after measuring the group. The group contains equipment (420,000) and software (280,000), both within the measurement scope, and a deferred tax asset (90,000) that is excluded from it. Case convention: no goodwill in the group, allocation pro rata to the carrying amounts of the assets in scope, with no floor. What loss is allocated to the equipment and to the software?
- Loss recognised on the group
- 126,000
- Carrying amount of the equipment
- 420,000
- Carrying amount of the software
- 280,000
- Deferred tax asset (outside the measurement scope)
- 90,000