At the end of 2017, Riverbed Corporation owns a licence with a remaining life of 11 years and a carrying amount of $543,000. Riverbed expects undiscounted future cash flows from this licence to total $547,600. The licence's fair value is $437,800 and disposal costs are estimated to be nil. The licence's discounted cash flows (that is, value in use) are estimated to be $490,200. Riverbed prepares financial statements in accordance with ASPE.

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