Question 21 1 pts An asset is impaired when: Its carrying amount exceeds its fair value Its recoverable amount exceeds its cost Its carrying amount exceeds its recoverable amount Its cost exceeds its recoverable amount Its recoverable amount exceeds its carrying amount Question 22 1 pts Which of the following is not an example of a directly attributable cost of a commercial office building? O Goods and Services Tax (GST) on building materials Legal costs of drawing up the building contract O Removal of an existing structure prior to construction O Cost of architect's plans and design Safety inspection prior to occupation