Beta Limited prepares its financial statements to 31 December each year. The company has been experiencing trading difficulties in recent years as a consequence of the economic recession.

For internal reporting purposes, Beta Limited is divided into two cash generating units:

Supply Division and Service Division. The historical cost carrying value of the non-current assets of the two cash generating units at 31 December 2017 is as follows:

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Property, plant and equipment Patent-cost Goodwill Supply Division Service Division 885,000 816,000 25,000 48,000 910,000 864,000