The carrying amount of a cash-generating unit was impaired. The impairment loss was OMR 1200. The cash-generating unit included the following assets: Goodwill OMR 2,000; Buildings OMR 4,000; Equipment OMR 3,000. The carrying amount of Goodwill after allocation of the impairment loss is: . A company enters into a contract to supply three distinct products to a customer. The promise to supply each of these products is regarded as a separate performance obligation. The stand-alone prices of the three products (if sold singly) are: Product X OMR 25,000 Product Y OMR 48,000 Product ZOMR 55,000 The agreed contract price is OMR 115,200. How should this price be allocated to performance obligations? . None of them Product X OMR 25000; Product Y OMR 48,000; Product ZOMR 55,000 Product X OMR 38,400; Product Y OMR 38,400; Product Z OMR 38,400 Product X OMR 22,500; Product Y OMR 43,200; Product Z OMR 49,500 On 1st January 2019, Sumo LLC made an agreement to lease an item of equipment from Durbon LLC for 5 years. The lease requires five annual payments in advance of OMR 250,000 each starting from 1st January 2019. The useful life of the equipment is 5 years with no scrap value. At a discounting rate of 8 % The present value of total lease payments is 960,000. What is the appropriate interest charged to the income statement and depreciation charged on the lease equipment? (round off to nearest zero) Interest charges OMR 26,600 depreciation OMR 48,000 Interest charged OMR 56,800 and depreciation charged on lease equipment OMR 192,000 Interest charged OMR 75,200 and depreciation charged on lease equipment OMR 138,000 None of them