Sugar Ltd was acquired by Sour Ltd on 1 January 2015. Sugar Ltd faced difficult trading activities in the past few years and the business performance did not recover after the acquisition. The finance director of Sour Ltd had doubts about the value of some of the assets in the statement of financial position of Sugar Ltd. Sugar Ltd consisted of two divisions (CGUs), which had the following net assets on 31 December 2015: In addition Sugar Ltd had central tangible non-current assets of $4, 500.000. These were estimated to be equally related to the two divisions. None of the assets had been revalued in the past. The intangible asset of the Division A relates to the cost of a trade mark acquired from a competitor several years ago. It is estimated that the trade mark had a net selling price of $380,000 on 31 December 2015. Both divisions have suffered from under-investment in recent years. The net fair value of Division A was estimated to be $13, 500,000 and $12,000,000 for Division B. Budgeted cash flows for the next four years are as follows (ignore tax)