A company has three assets (labelled A to C) for which there are indications of possible impairment. The carrying amount, fair value less costs of disposal and value in use for each asset are as shown below.

Carrying Fair value less Value in

amount costs of disposal use

Asset A 10,000 12,000 18,000

Asset B 11,000 9,000 13,000

Asset C 7,000 6,500 n/d

Calculate the recoverable amount and the impairment loss for Asset A & B.