The following information relates to the individual equipment items of a business unit at the balance sheet date:

	Carrying amount $	Fair value less costs to sell $	Value in use $
Caster Racks	119,000	121,000	114,000
Double Cone Blender (note 1)	237,000	207,000	205,000
Grinding Machine (note 1)	115,000	11 7,000	123,000
Deduster	83,000	75,000	79,000
Bus (note 2)	31,000	26,000

Further information

1. Double Cone Blender and Grinding Machine are carried at revalued amounts, and the cumulative revaluation surpluses included in equity for the items are $12,000 and $6,000 respectively. Both items are manufacturing equipment.

2. Bus is used for transporting employees in the mornings and evenings. It is not possible to determine the value in use of the bus separately because the bus does not generate cash inflows from continuing use that are independent of the cash flows from other assets.

Required:

Explain the major issues related to the possible impairment of the above-mentioned items.