At the end of 2022, Bonita Group tests a machine for impairment. The machine is carried at depreciated historical cost, and its carrying amount is 177,000. It has an estimated remaining useful life of 10 years. The machines recoverable amount is determined on the basis of a value-in-use calculation, using a pretax discount rate of 15%. Management-approved budgets reflect estimated costs necessary to maintain the level of economic benefit expected to arise from the machine in its current condition. The following information related to future cash flows is available at the end of 2022 (amounts in thousands; round all calculations to the nearest ). The Company uses straight-line depreciation.

Year		Future Cash Flow		Year		Future Cash Flow
2023		26,152		2028		29,298
2024		25,311		2029		28,461
2025		24,249		2030		30,132
2026		29,180		2031		28,599
2027		29,888		2032		26,963

(a)

Compute the amount of the impairment loss at December 31, 2022. (Round factor value to 5 decimal places, e.g. 0.23132 and final answers to 0 decimal places, e.g. 45,892.)

Impairment loss

enter the impairment loss in yens rounded to 0 decimal places

At the end of 2022, Bonita Group tests a machine for impairment. The machine is carried at depreciated historical cost, and its carrying amount is 177,000. It has an estimated remaining useful life of 10 years. The machines recoverable amount is determined on the basis of a value-in-use calculation, using a pretax discount rate of 15%. Management-approved budgets reflect estimated costs necessary to maintain the level of economic benefit expected to arise from the machine in its current condition. The following information related to future cash flows is available at the end of 2022 (amounts in thousands; round all calculations to the nearest ). The Company uses straight-line depreciation.

Year		Future Cash Flow		Year		Future Cash Flow
2023		26,152		2028		29,298
2024		25,311		2029		28,461
2025		24,249		2030		30,132
2026		29,180		2031		28,599
2027		29,888		2032		26,963

(a)

Compute the amount of the impairment loss at December 31, 2022. (Round factor value to 5 decimal places, e.g. 0.23132 and final answers to 0 decimal places, e.g. 45,892.)

Impairment loss

enter the impairment loss in yens rounded to 0 decimal places