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Boston Ltd has a cash-generating unit with the following assets: Accounts receivable $22 000 Inventory $25 000 Land $165 000 Buildings $75 000 Equipment $60

Boston Ltd has a cash-generating unit with the following assets:

  • Accounts receivable $22 000
  • Inventory $25 000
  • Land $165 000
  • Buildings $75 000
  • Equipment $60 000

If there is an impairment loss of $30 000 in relation to the CGU, the net carrying amount of the Equipment after allocation of the impairment loss is:

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