The abrasives group of Chemical Products Inc. (CPI) has been suffering a decline in its business, due to new product introductions by competitors. At 31 December 20X5, the assets of the abrasives cash-generating unit are shown as follows (in millions) on the company's SFP: Equipment (10-year life) Fixtures (10-year life). Patent rights (40-year life) Cost Depreciation Accumulated Net Booki Value $2,400 1,150 $1,240 $1,160 290 860 760 $4,310 370 $1,900 390 $2,410 An impairment test indicates that the recoverable amount of the abrasives cash-generating unit's assets is $1,910 million. The assets are not separable-they must be operated or sold together as a group. No individual asset has a determinable individual fair value less cost to disposal.