Fallback Ltd is renowned for producing world-class medical equipment. Fallback has a 31 August year-end. You have been approached by the newly appointed General Manager, Ms. Haushiku, for advice on IFRS 5 Non-current asset held for sale (NCAHFS). Ms. Haushiku has provided you with the following issues that occurred during the years: Machinery Fallback Ltd owns only one item of machinery, which it has always carried under the cost model, details of which follow: Cost (1 September 2019) - N$500 000 Depreciation 20% pa straight-line to nil residual value Recoverable amount (31 August 2021) N$210 000 On 1 December 2021, the company decided to sell the machinery. All the criteria necessary for the reclassification as