According to AASB 136, the recoverbale amount is the higher of an asset's net selling price and it's value in use. The value in use is: a. The present value of the future cash flows expected from an asset b. dependant on professional judgement of the management c. the carrying amount of the asset after adjusting for revalutions and impairments(if any) d. the historcial cost of the company less accumulated depreciaiton