a. A company runs a unit suffers a massive drop income due to the failure of its technology on 1 January 2018. The following carrying values were recorded in the books immediately prior to the impairment. Goodwill Technology Brand Land Buildings Other net assets Total Shs m 20 5 10 50 30 40 155 The recoverable value of the unit is estimated at shs 85 million. The technology is worthless, following its complete failure. The other net assets include inventory, receivables and payables. It is considered that the book value of other net assets is a reasonable representation of its net realizable value. Required Calculate the impairment on 1 January 2018.