The following information relates to three cash-generating units (CGUs). CGU A CGU B CGU C 5000 5000
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CGU A CGU B CGU C 5000 5000 5000 | Total $000 | |||
Carrying amount prior to allocation of corporate asset | 1 000 | 2 000 | 4 000 | 7 000 |
Allocation of corporate asset (building) | 150 | 200 | 350 | 700 |
Carrying amount after corporate asset allocation | 1 150 | 2 200 | 4 350 | 7 700 |
Recoverable amount | 1 500 | 1 800 | 3 950 |
- 576 GOO
- 582 000
- nil
- 584 000
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