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Zoro Ltd has determined that its China division is a cash-generating unit. The carrying amounts of the assets at 30 June 2020 are as follows:

Zoro Ltd has determined that its China division is a cash-generating unit. The carrying amounts of the assets at 30 June 2020 are as follows: factory $210 000, land $150 000, equipment $120 000 and machinery $60 000. Zoro Ltd calculated the value in use of the division to be $510,000 and net selling price of $480,000.

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