Viburnum Berhad purchased a machine with an estimated useful life of 4 years on 1 April 2016. The cost of the machine was RM750,000. An impairment test was made on 30 June 2018 when its fair value less cost to sell was RM300,000. The company is adopting 10% discount factors and straight line depreciation basis in their company policy. The projected cash flows in respect of the machinery were as follows: Year end 30 March 2019 2020 Projected Cash Flows (RM) 190,000 200,000