The following information is provided for the impairment of CGU as at the reporting date of Dec.31, 2019: Accounts Carrying value Fair value less cost to sell Goodwill P1,000,000 None Machinery 2,000,000 P1,400,000 Computer equipment 400,000 350,000 Based on the discounted cash flow method, the recoverable amount of the cash generating unit was determined to be P1,800,000