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The following information relates to three assets held by an entity: A B C Carrying amount 200 200 200 Net selling price 250 175 160

The following information relates to three assets held by an entity:

A B C

Carrying amount 200 200 200

Net selling price 250 175 160

Value in use 180 150 180

Calculate the impairment losses, if any, in respect of the three assets.

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