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	$2,400,000	4 years
Favorable leaseholds	June 30, 2013	4,800,000	5 years
Brand names	June 30, 2013	10,800,000	Indefinite
Goodwill	January 1, 2013	300,000,000	Indefinite

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

E. Asia	$24,000,000
Indonesia	36,000,000
Brazil	90,000,000
Mediterranean	90,000,000
Scandanavia	60,000,000
Total	$300,000,000

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	$7,200,000	$540,000
Favorable leaseholds	3,600,000	2,640,000
Brand names	8,400,000	4,200,000

CGU	Unit Book Value	Unit Fair Value
E. Asia	$120,000,000	$90,000,000
Indonesia	60,000,000	72,000,000
Brazil	78,000,000	84,000,000
Mediterranean	132,000,000	114,000,000
Scandinavia	180,000,000	138,000,000

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
Impairment losses - identifiable intangibles
Goodwill impairment loss
Total