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The following information relates to a Cash Generating Unit (CGU): Building R30 000 000 Intangible Asset R12 000 000 Goodwill R10 000 000 Equipment R

The following information relates to a Cash Generating Unit (CGU): Building R30 000 000 Intangible Asset R12 000 000 Goodwill R10 000 000 Equipment R 8 000 000 An Impairment test was carried out and the CGU now has a fair value of R35 000 000.The related disposal cost is R3 500 000.The value in use is R42 000 000. REQUIRED: Calculate and allocate the impairment loss of the CGU?

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