Part A Below are the carrying amounts of assets in one of 33's cash generating units (CGU): RM Goodwill 40,000 Property 50,000 Machingy 100,000 Motor T0,000 Brand 22,000 Monetary assets - receivables 48,000 M The recoverable amount of the CGU is RM220,000. The property has a market value of RM80,000. Required: Determine the amount of impairment loss and allocate these losses within the scope of WRS136 and determine the value of each asset in the CGU aer impairment exercise. (10 marks) Part B Ali acquired an equipment on 1 January x10 for RM70 million. The useful life of the equipment was estimated to be 7 years. On 31 December x10 the equipment showed condition of impairment. An estimated of recoverable amount was carried out which indicated that the fair value of the equipment was RM27 million, the expected decommission and transportation cost was RM1 million and the estimated present value of the future economic benefits was RM28 million. Due to a sudden surge in the demand for the product manufactured, the recoverable amount based on value in use is expected to be RM30 million as at 31 December x 12. Required: (i) Explain the term "value in use". (2 marks)(ii) Show extracts of the statement of profit or loss and statement of financial position for each of the year ended 31 December x10 to x 12. (13 marks)