Oxim bhd is a key manufacturer of massage chairs and health care products. Oxim has been making high profits for many years. Due to the many new market players that have entered the massage chair market, and Oxim's lack of effort in research and development of new message chairs,Oxim business has been seriously affected. some of the oxim's products could not be sold and business losses were incurred in the past three years. The managing director of oxim plans to close down one of the unprofitable production lines. oxim has a plan to dispose of its assets. most of the assets of the production line have been fully depreciated, except for a special broaching machine which was purchased 3 years ago for RM1.5 million. This broaching machine has a resale value of RM900,000. this machine could be rented out to other manufacturers at an estimated value of RM50,000 per month. The mancine has a remaining useful life of 7 years. The current applicable interest rate is 5%.

The managing director of oxim wishes to know how to measure the assets of the production line to be stated at their fair values but he is unsure as to how to comply ifrs 13 fair value measurements,

In this question i know that i need to relate this to principal market and most advantageous market. How should i identifies the principal market and how should i explain for this question?