the information that follows relates to equipment owned by gaurav limited at december $312023$ cost $10000000$ accumulated depriciation to date $2000000$ expected future net cash flows$($undiscounted$)7000000$ expected future net cash flows $($discounted$,$value in use$)6350000$ fair value $6200000$ costs to sell $($costs of disposal $)50000$ assume that Gaurav will continue to use this asset in the future $,$as of decembe$31,2023$ the equipment has remaining a useful life of four years Gaurav uses the straight $-$line method of depriciation $,$ c$)$ referring to the qualitative characteristics identified in the conceptual framework forfinancial reporting discuss the difference between thecost recovery impairment model and the rational entity impairment model which method is preferred $?$