Wildhorse-Line Inc. (WLI) is a manufacturer that produces parts for residential telephones. Recent indications are that the market for this product is likely to continue to decline significantly and WLI is testing equipment used in the production process for impairment based on a cash-generating unit of tools and dies, specialized equipment, and general equipment with the following carrying amounts (in thousands): Accumulated Carrying Cost Depreciation Amount Tools and dies $9,000 $5,400 $3,600 Specialized equipment 42,000 29,400 12,600 General equipment 29,500 17,700 11,800 $80,500 $52,500 $28,000 The tools and dies and specialized equipment cannot be used elsewhere and have no resale value, while the general equipment could be sold today for $15,100. WLI plans to continue producing the parts for two more years to fill a commitment to its customer. Net future cash flows from the next two years' production of parts and the disposal of equipment are estimated to be $29,200, with present value of the cash flows of $23,600. (a1) Calculate the impairment loss assuming that WLI follows IFRS and uses the rational entity model. (Enter amounts in thousands.) Impairment loss eTextbook and Media List of Accounts