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A class of Property, plant and equipment is carried under the revaluation model and, at the reporting date, the notes to the accounts reveal the

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A class of Property, plant and equipment is carried under the revaluation model and, at the reporting date, the notes to the accounts reveal the following: Cost $452 million Accumulated depreciation $126 million At the same date, the fair value of the asset is estimated to be $363 million and its value-in-use is estimated at \$379 million. Required State, in \$ millions, the carrying amount at which this class of Property, plant and equipment would be reported

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