Brief Exercise 11-21 (Algo) Impairment; goodwill [LO11-8] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for 45.4 million, of which $15.8 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $45.2 million; book value of SCC's net assets (including goodwill), $43.2 million. What amount of impairment loss should WebHelper recognize? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Impairment loss million Brief Exercise 11-22 (Algo) IFRS; impairment; goodwill [LO11-10) WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.8 million, of which $16.6 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $41.6 million approximates fair value less costs to sell and that the present value of SCC's estimated future cash flows is $41.8 million; book value of SCC's net assets (including goodwill), $44.4 million. If Web-Helper prepares its financial statements according to IFRS and SCC is considered a cash-generating unit. millions rounded to 1 decimal place (i.e., What amount of impairment loss, if any, should WebHelper recognize? (Enter your answer 5,500,000 should be entered as 5.5).) Impairment loss million Brief Exercise 11-23 (Algo) Subsequent expenditures (LO11-9) Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $7,200; remodeling of offices, $23,800; rearrangement of the shipping and receiving area resulting in an increase in productivity, $36,800; addition of a security system to the manufacturing facility, $26,800. How should Demmert account for each of these expenditures? Amount Classification Accounting treatment Expenditure Annual maintenance on equipment Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system