Impair Inc. has an operating segment that is composed of three cash generating units (CGUs) as follows:
CGU A €“ retail operations located in the Midwestern U.S.
CGU B €“ retail operations located in the Eastern U.S.
CGU C €“ retail operations located in the Pacific Northwest U.S.
Impair has discrete financial information available for each CGU however segment management does not regularly review the operating results of each CGU. Financial information for each CGU is as follows:

The fair value of the operating segment (CGUs A, B, and C collectively) is $940,000.
Under IFRS:
1. Determine the amount of impairment loss to be recognized and the amount of any impairment loss that is assigned to goodwill.
2. Determine what amount, if any, of the impairment loss potentially is available to recover if the situation changes at a later point in time.
Under U.S. GAAP:
1. Determine the amount of impairment loss to be recognized and the amount of any impairment loss that is assigned to goodwill.
2. Determine what amount, if any, of the impairment loss is potentially available to recover if the situation changes at a later point intime.

CGU B $100,000 $250,000 20,000 50,000 $200,000 $320,000 CGU A CGU C Identifiable long-lived assets Other identifiable net assets Goodwill Book value $250,000 50,000 80,000 $380,000 25,000 75,000 Undiscounted cash flows of CGU Value in use of CGU Fair value of CGU $225,000$225,000o 190,000 185,000 190,000 185,000 $700,000 570,000 560,000