Vertigo Ltd has two divisions, Concept and Express. Each of these is considered a separate CGU (Cash Generating Unit). As of 31 December 2019, the book values of the assets of the two segments are as follows.

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

The receivables are considered collectible and the fair value of the inventories, less costs of disposal, is equal to the carrying amount. The fair value of the patent minus the costs of disposal is $220. Plant at Concept depreciated at $300 per year Factory at Express depreciated at $250 per year Vertigo Ltd conducted an impairment test on 31 December 2019 and determined the recoverable amounts of the two segments as follows.

Concept ($)	1044
Express ($)	990

As a result, management increased the Concept factory's depreciation from $300 to $350 per year for 2019.

As of 31 December 2020, the performance of both segments has improved and the book values and recoverable amounts of the assets of both segments are as follows.

	Concept	To express
Carried value	1322	1433
Recoverable Amount	1502	1520

Necessary

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