Vertigo Ltd has two divisions, Concept and Express. Each of these is regarded as a separate CGU (Cash Generating Unit). At 31 December 2019, the carrying amounts of the assets of the two divisions were as follows.

	Concept ($)	Express ($)
Plant	1500	1200
Accumulated Depreciation	(650)	(375)
Patent	240
Inventories	54	75
Receivables	75	82
Goodwill	25	20

The receivables were regarded as collectable, and the inventories fair value less costs of disposal was equal to its carrying amount. The patent had a fair value less costs of disposal of $220. The plant at, Concept, was depreciated at $300 p.a. The plant at, Express, was depreciated at $250 p.a. Vertigo Ltd undertook impairment testing at 31 December 2019, and determined the recoverable amounts of the two divisions to be as follows.

Concept ($)	1044
Express ($)	990

As a result, management increased the depreciation of the Concept plant from $300 to $350 p.a. for the year 2019.

By 31 December 2020, the performance in both divisions had improved, and the carrying amounts of the assets of both divisions and their recoverable amounts were as follows

	Concept	Express
Carrying Amount	1322	1433
Recoverable Amount	1502	1520

Required

Determine how Vertigo Ltd should account for the results of the impairment tests at both 31 December 2019 and 31 December 2020.