Identifiable Intangibles and Goodwill, IFRS

International Foods, a U$.$S$.$ company, acquired two companies in $2013.$ As a result, its consolidated financial statements include the following acquired intangibles:

Intangible Asset Date of Acquisition Fair Value at Date of Acquisition Useful Life

Customer relationships January $1,2013$ $$6,400,0005$ years

Favorable leaseholds June $30,201312,800,0004$ years

Brand names June $30,201328,800,000$ Indefinite

Goodwill January $1,2013800,000,000$ Indefinite

International Foods reports using IFRS and allocating its goodwill to the following cash gathering units $($CGUs$)$:

E$.$ Asia $$64,000,000$

Indonesia $96,000,000$

Brazil $240,000,000$

Mediterranean $240,000,000$

Scandanavia $160,000,000$

Total $$800,000,000$

The following information is available at December $31,2014$:

Intangible Asset Sum of Future Expected Undiscounted Cash Flows Sum of Future Expected Discounted Cash Flows

Customer relationships $$1,920,000$ $$1,440,000$

Favorable leaseholds $9,600,0007,040,000$

Brand names $22,400,00011,200,000$

CGU Unit Book Value Unit Fair Value

E$.$ Asia $$320,000,000$ $$240,000,000$

Indonesia $160,000,000192,000,000$

Brazil $208,000,000224,000,000$

Mediterranean $352,000,000304,000,000$

Scandinavia $480,000,000368,000,000$

Unit book values are already adjusted for appropriate $2014$ amortization and impairment of identifiable intangibles.

Compute $2014$ amortization expense and impairment losses on the above intangibles, following IFRS.

Enter answers in millions, using decimal places when applicable.

$($in millions$)$

Amortization expense $-$ identifiable intangibles Answer $1$

$4\mathrm{.}48$

Impairment losses $-$ identifiable intangibles Answer $2$

$?$

Goodwill impairment loss Answer $3$

$224$

Total Answer $4$

$?$