Salty Ltd has two Cash Generating Units (CGU's) identified as the Sand CGU and the Sun CGU. The carrying amounts of the assets of the two CGU's at 30 June 20X1, were: Sun CGU Plant and equipment Accumulated depreciation Brand Inventories Receivables Goodwill Sand CGU 50,000 275,000 (10,000) (120,000) 40,000 12,000 35,000 6,000 25,000 20,000 30,000 The receivables were regarded as collectable, and the inventories were measured according to AASB 102/IAS 2 Inventories. The brand had a fair value less costs of disposal of $34,000. The Plant and equipment held by the Sand CGU were depreciated by $5,000 p.a. and the Plant and equipment of the Sun CGU were depreciated at $40,000 p.a.. After concerns for a downturn in the local economy, Salty Ltd undertook impairment testing in June 20X1, and determined the recoverable amounts of the two CGUS at 30 June 20X1 were: Sand CGU Sun CGU $60,000 $220,000 The relevant assets of Salty Ltd were written down as a result of the impairment testing affecting the financial statements at 30 June 20X1. As a result of the impairment testing management reviewed the amounts expensed for depreciation in each of the CGU's. As a result of this review, the depreciation of the Plant and equipment held by the Sun CGU was increased from $40,000 p.a. to $44,000 p.a. for the year 20X1-X2. By 30 June 20X2, the economy had recovered and performance in both divisions had improved, and the carrying amounts of the assets of both divisions and their recoverable amounts were: Carrying amounts of assets Recoverable amount of CGU Sand CGU $42,000 Sun CGU $240,000 $50,000 $290,000 Required: Determine how Salty Ltd should account for the results of the impairment tests at both 30 June 20X1 and 30 June 20X2 in accordance with the requirements of AASB 136: Impairment of Assets.