12: A cash-generating unit has these net assets: Goodwill 10 Property 20 $m Plant and equipment 30 60 The recoverable amount has been determined as $45 million. Required: Allocate the impairment loss to the net assets of the entity. QUESTION 13: The calculation refers to an impairment loss suffered by subsidiary Zen at December 31, 20X8: There has been a favorable change in the estimates of the recoverable amount of Zen's net assets since the impairment loss was recognized. The recoverable amount is now $800 million at December 31, 20X9. The net assets' carrying value would have been $720 million at December 31, 20X9. Assets are depreciated at 20% reducing balance. Required: Show the accounting treatment for the reversal of the impairment loss as of December 31, 20X9