Specifically part ii.

I got the following figures at the end

Goodwill = 15, Patents = 20, PPE = 160

Can anyone confirm if this is correct?

QUESTION 3 a) The carrying amounts of the assets of a cash-generating unit (CGU) are as follows: m Goodwill 25 50 Patents and copyrights Property, plant and equipment 200 275 There are indications that this CGU is impaired and therefore its recoverable amount has been determined. The CGU's recoverable amount is 195million. Value in use cannot be ascertained for any of the assets, but fair value less costs to sell is 20million for the patents and copyrights and 160million for the property, plant and equipment. Required: (i) Explain the procedure based on which an impairment loss for a CGU should be allocated among the CGU's assets, according to IAS 36 Impairment of Assets. 6 marks (ii) With reference to the example above, calculate the amount of impairment loss for the CGU and show how the impairment loss should be allocated among the CGU's assets. 7 marks