pajak sebelum tamat tempoh pajakan tanpa membayar penalti yang tinggi. 2. Impairment is defined as a reduction in the value of a company asset, whether fixed or intangible which decline the asset's quality, quantity, or market value. (a) The carrying amount of a machinery is RM525,000. This consist of goodwill of RM75,000, development costs of RM150,000 and machinery of RM300,000. The machinery has a recoverable amount of RM330,000. Calculate the carrying amount of the machinery after the impairment loss has been allocated. (12) (b) Syarikat Alfa has a year-end of 31 December and operates a factory which makes computer chips for mobile phones. It purchased a machine on 1 July 2016 for RM80,000 which had a useful life of ten years and is depreciated on a straight-line basis, time apportioned in the years of acquisition and disposal. The machine was revalued to RM81,000 on 1 July 2017. There was no change to its useful life at that date. A fire at the factory on 1 October 2019 has damaged the machine leaving it with a lower operating capacity. The accountant considers that Syarikat Alfa will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at 1 October 2019: (i) The carrying amount of the machine is RM60,750. (ii) An equivalent new machine would cost RM90,000. The machine could be sold in its current condition for a gross (ili) amount of RM45,000. Dismantling costs would amount to RM2,000. In its current condition, the machine could operate for three (iv) more years which gives it a value in use of RM38,685. Calculate the total impairment loss associated with Syarikat Alfa's machine at 1 October 2019 (8) Total 1 Jumlah: 20 )