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12 The net assets of Fyngle, a cash generating unit (CGU), are:
$
Property, plant and equipment 200,000
Allocated goodwill 50,000
Product patent 20,000
Net current assets (at net realisable value) 30,000
––––––––
300,000
––––––––
As a result of adverse publicity, Fyngle has a recoverable amount of only $200,000.
What would be the value of Fyngle’s property, plant and equipment after the allocation of the impairment loss?
A $154,545
B $170,000
C $160,000
D $133,333
答案：D
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