A manufacturing entity owns several vehicles. The vehicles are several years old and could only be sold for scrap value. They do not generate cash independently from the entity.

How will the recoverable value of the vehicles be determinded?

I know the answer to this question but I would like to know what bold paragraph of the IAS 36 pertains to this question I left a link below to the IAS 36

http://www.frascanada.ca/international-financial-reporting-standards/resources/unaccompanied-ifrss/item45641.pdf