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Presented below is information related to equipment owned by CDE at December 31, 2012. Cost $500,000 Accumulated depreciation to date $300,000 Undiscounted expected future net

Presented below is information related to equipment owned by CDE at December 31, 2012.

Cost $500,000

Accumulated depreciation to date $300,000

Undiscounted expected future net cash flow $160,000

Present value of expected future net cash flow $130,000

What is the amount of impairment loss (if any) to be recorded at 12/31/2012?

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