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5-A-DAY is a chain of 12 fruit and veg stores. Each 5-A-DAY store is classified as its own cash generating unit (CGU). 5-A-DAYs accounting department

5-A-DAY is a chain of 12 fruit and veg stores. Each 5-A-DAY store is classified as its own cash generating unit (CGU).

5-A-DAYs accounting department is conducting an impairment review of one of their CGUs. The assets of this particular CGU are detailed below.

Goodwill: R60 000

Property: R200 000

Intangibles: R23 000

Equipment: R25 000

Other: R10 000

The impairment review has revealed that the fair value of the CGUs property is R180 000 and the net assets of the store as a whole is R210 000.

Calculate the amounts that are allocated to impairments for other, intangibles, goodwill and property. (5)

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