of R340 000) on 31 December 2018 is to be immediately classified as held for sale. On the date of reclassification as held for sale, this plant (measured under the cost model and have not been impaired since it was acquired) had a value in use of R244 000, a fair value of R280 000 and expected selling costs of R16 000. Calculate the following amounts: The asset's carrying amount after classifying it as held for sale will be R The TOTAL impairment loss recognised in respect of the plant amounts to R The impairment loss in terms of IAS36 Impairment of assets will be R The impairment loss in terms of IFRS 5 Non-current assets held for sale and discontinued operations will be R