6: A railway entity has a contract with the government that requires service on each of ten different routes. The trains operating on each route and the income from each route can be identified easily. Two of the routes make substantially more profit than the others. The entity also operates a taxi service, a bus company, and a travel agency. Required: What is the lowest level of cash-generating units that can be used by the entity? QUESTION 7: An entity operates an oil platform in the sea. The entity has provided the amount of $10 million for the financial costs of the restoration of the seabed, which is the present value of such costs. The entity has received an offer to buy the oil platform for $16 million, and the disposal costs would be $2 million. The value-in-use of the oil platform is approximately $24 million before the restoration costs. The carrying value of the oil platform is $20 million. Required: Is the value of the oil platform impaired? QUESTION 8: An entity has an oil platform in the sea. The entity has to decommission the platform at the end of its useful life, and a provision was set up at the commencement of production. The carrying value of the provision is $8 million. The entity has received an offer of $20 million (selling costs $1 million) for the rights to the oil platform, which reflects the fact that the owners have to decommission it at the end of its useful life. The value-in-use of the oil platform is $26 million ignoring the decommissioning costs. The current carrying value of the oil platform is $28 million. Required: Determine whether the value of the oil platform is impaired