Frosties $($Pty$)$ Ltd is a dynamic food technology company based in Johannesburg, specialising in creating innovative frozen dessert solutions. During the current financial year, the company commissioned the development of a groundbreaking machine designed to transform the frozen yogurt industry. The machine is engineered to produce custom$-$made frozen yogurt flavours tailored to consumer preferences in a matter of seconds. The following costs were incurred in relation to the machine: Parts and components R$900000$ Precision temperature control system R$300000$ Custom mixing tools R$320000$ Store branding and displays R$350000$ Social media influencer marketing campaign R$180000$ Import duties R$40000$ The machine was completed, delivered and ready for use on $1$ May $2023.$ As an additional measure, the machine underwent testing at popular food pop$-$ups. During this trial phase, frozen yogurt sales amounted to R$75000,$ while the cost of ingredients totalled R$40000.$ The machine was brought into use on $1$ June $2023.$ The machine is depreciated at an annual rate of $9\%$ straight line. By $31$ December $2024,$ Frosties $($Pty$)$ Ltd noticed that the machine$$s economic performance had declined, and the net cash flows generated were below expectations. The following data was available regarding the equipment as of $31$ December $2024$: Value in use $($excluding VAT$)$: R$900000$ Fair value $($excluding VAT$)$: R$950000$ Costs to sell the equipment $($excluding VAT$)$: R$12000.$ Briefly discuss the objective of the test for impairment.