Cullumber$-$Line Inc. $($CLI$)$ is a manufacturer that produces parts for residential telephones. Recent indications are that the market for

this product is likely to continue to decline significantly and CLI is testing equipment used in the production process for impairment

based on a cash$-$generating unit of tools and dies, specialized equipment, and general equipment with the following carrying amounts

$($in thousands$)$:

The tools and dies and specialized equipment cannot be used elsewhere and have no resale value, while the general equipment could

be sold today for $$13,100.$ CLI plans to continue producing the parts for two more years to fill a commitment to its customer. Net

future cash flows from the next two years' production of parts and the disposal of equipment are estimated to be $$27,600,$ with

present value of the cash flows of $$21,200.$

$($a$1)$

Your answer is correct.

Calculate the impairment loss assuming that CLI follows IFRS and uses the rational entity model. $($Enter amounts in thousands.$)$

Impairment loss

$

$($a$2)$

If an impairment loss is indicated, how would it be allocated to assets in the CGU? $($Enter amounts in thousands. Do not round

intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.5,125.)$

Loss Allocation

Tools and dies

$

Specialized equipment

$

Total

$