The new financial manager of Books-r-us Ltd ask you to explain the principles of allocating impairment losses to CGUS. The following requirements apply when allocating an impairment loss for a CGU between assets of that CGU: first, the loss reduces then, reduces the other assets of the unit on basis according to their The carrying amount of any asset in the CGU may not be reduced below the highest of its fair value less costs of disposal: and zero. Fill in the boxes by dragging and dropping the correct options from below and then select Submit. an ad hoc any goodwill allocated to recoverable amount carrying amounts a pro-rata value in use a straight line