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Exercise 7.1; Determining recoverable amount and impairment adjustments Consider the following information relating to five different items of plant and equipment at the reporting date. Carrying amount $ Costs of disposal $ Asset Fair value $ 210 000 90 000 170 000 6 000 200 000 100 000 160 000 Value in use $ 220 000 96 000 164 000 B 2000 4000 C D 400 000 380 000 10 000 440 000 230 000 E 240 000 240 000 6 000 Required 1. Calculate the recoverable amount for each of the five items of plant and equipment. 2. Assuming plant and equipment is carried under the cost model, determine the amount of any impairment adjustment necessary. 3. Assuming plant and equipment is carried under the revaluation model, determine the amount of any revaluation adjustment necessary. (LO3 and L04)