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The relevant information of Furong Company is as follows: (1) Furong Company has three branches in A, B and C. The operations of these three

The relevant information of Furong Company is as follows: (1) Furong Company has three branches in A, B and C. The operations of these three branches are operated by a headquarters. Since the three branches A, B and C can generate cash inflows independent of other branches (the assets within each branch need to be as a whole to generate independent cash inflows), Furong Company determines the three assets of these three branches group. On December 31, 2017, the market environment in which Furong Company operated experienced significant adverse changes, signs of impairment appeared, and impairment testing was required. Assuming that the book value of the headquarters assets is 10 million yuan and can be allocated to each asset group in a reasonable and consistent manner, the remaining useful life of the A asset group is 10 years, and the remaining useful lives of the B asset group, C asset group and headquarters assets are all For 15 years. During the impairment test, the book value of asset group A was 12 million yuan, the book value of asset group B was 14 million yuan, and the book value of asset group C was 18 million yuan. Furong Company conducted an impairment test on an asset group after allocating the assets of the headquarters, and calculated that the recoverable amount of the asset group A was 15 million yuan, the recoverable amount of the asset group B was 15.75 million yuan, and the recoverable amount of the asset group C It is 18 million yuan. When the assets of the headquarters are allocated to each asset group, they are allocated according to the proportion of the book value weighted by the book value of each asset group and the remaining service life. (2) The C asset group consists of three assets, machine A, machine B and an intangible asset. On December 31, 2017, the book value of Machine A was 3.6 million yuan, the book value of Machine B was 5.4 million yuan, and the book value of intangible assets was 9 million yuan. The net value of the mechanical arm's fair value minus the disposal cost is 3 million yuan. Machine B and fair value reduction of intangible assets 5 The net amount after punishing expenses cannot be determined. It is assumed that other factors such as income tax are not considered. Claim: (1) According to the data (1) determine whether the assets of the headquarters and each asset group should be accrued for the impairment provision, if the impairment provision is accrued, calculate The amount of the impairment provision. (2) Calculate the depreciation reserve for machine A, machine B and intangible assets in asset group C based on data (1) and (2) Amount, and compile relevant accounting entries.

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