following points are relevant: Petra Co manulactures network printers for use in large offices. The markel for these printers is in decline and so an impairment review of the network printer production unit (as a single cash generating unit) was conducted on 30 June 205. In response to changes in the market, Petra Co is setting up a new production line to manutacture smatl desktop printers that are used with laptops. It purchases a machine on 15 December 204 and the following costs are relevant to the new production line: In accordance with IAS 36 Impairment of Assots, how should a cash generating unit be defined? The smallest identifiable group of assets from which independent cash flows can be generated The smallest identifiable group of assets which produce a separate profit or loss The smallest identifiable group of assets which are based at a single site The smallest identifiable group of assets which all combine to produce a single product