A cash-generating unit has these net assets and fair value less costs of disposal:

Dollars in thousands

	Carrying value
Goodwill	300
Property	200
Equipment	110
Plant	350
SUM	960

Note: The CGU fair value less cost of disposal is $460 thousand dollar

The CGU value-in-use is $330 thousand dollar

The equipment was partly damaged and the recoverable amount of the equipment is $20.

Required

Allocate the impairment loss to the net assets of the entity