Bovine Ltd. has the following assets in a CGU: Carrying Value (thousands) Equipment $ 670 Building 830 Land 760 Goodwill 150 $ 2,410 The recoverable amount has been determined to be $1,610. The separate fair value less costs to sell for land is $610; no other assets could be separately valued.

1. Allocate the impairment loss to individual assets and calculate the net book value of each asset after the impairment. (Enter answers in thousands of dollars.)

2. Assume that the recoverable amount recovered to $1,710 in the subsequent year. Allocate the impairment reversal to individual assets and calculate the net book value of each asset after the impairment. The separate fair value less costs to sell for land remains at $610. There is no concern with a ceiling value when assigning the recovery to building or equipment. (Enter answers in thousands of dollars.)