Vision Ltd acquired all the assets and liabilities of Hazel Ltd on 1 January 2018. Vision Ltd's activities were run through three separate businesses, namely Sandstone Unit, the Sapphire Unit and the Silverton Unit. These units are separate cash-generating units.

Vision Ltd allowed unit managers to effectively operate each of the units, but certain central activities were run through the cooperate office. Each unit were allocated a share of the goodwill acquired, as well as a share of the corporate office. At 31 December 2018, the assets allocated to each unit were as follows:

Case Study- Impairment -20%.pdf - Adobe Reader X File Edit View Window Help X Open 100% 90 Tools Fill & Sign Comment Vision Ltd allowed unit managers to effectively operate each of the units, but certain central activities Sign In were run through the cooperate office. Each unit were allocated a share of the goodwill acquired, as well Export PDF as a share of the corporate office. At 31 December 2018, the assets allocated to each unit were as follows: Adobe ExportPDF Convert PDF files to Word or Excel Sandstone $ online Sapphire $ Silverton S Select PDF File: Factory 820 750 460 Case Study- Impairment -... Accumulated (420) (380) (340) 1 file / 408 KB depreciation Convert To: Land 200* 300** 150* Microsoft Word (*.docx) Equipment 300 410 560 Recognize Text in English (U.S.) Change Accumulated (60) (320) (310) depreciation Convert Inventory 120* 80* 100* Goodwill 40 50 30 Create PDF Corporate property 200 150 120 Edit PDF Combine PDF *these assets have carrying amount less than fair valve less costs to sell. Send Files **this asset has a fair valve less costs to sell of $290. Store Files Type here to search FEE * 5 X1 4 WP 2:19 PM A 0 6/17/2020