The directors of AMY Berhad noticed Machine A has suffered a loss in value. It is because the some items of the machinery are broken. Therefore, the products produced were being sold at a special discount due to high competition. The situation had affected the value of Machine A and the following are the information that need to be considered by the organisation. Measurement : Cost Model Carrying amount as at 31.12.2023 : RM590,000.00 Net selling price : RM220,000.00 Net cash inflow : RM200,000.00 per annum Completion period : 3 years Scrap value/Residual value : RM35,000.00 In addition, a market discount rate of 10% is to be applied in any present value competition. REQUIRED: With reference to the relevant accounting standard: (i) Explain the indicator for Machine A to be considered for impairment loss. (ii)Calculate and describe the accounting treatment for Machine A