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Question - FRUIT AND VEG is a chain of 12 fruit and veg stores. Each FRUIT AND VEG store is classified as its own cash generating unit (CGU). FRUIT AND VEG's accounting department is conducting an impairment review of one of their CGU's. The assets of this particular CGU are detailed below.
Goodwill: R60,000
Property: R200,000
Intangibles: R23,000
Equipment: R25,000
Other: R10,000
The impairment review has revealed that the fair value of the CGU's property is R180,000 and the net assets of the store as a whole is R210,000. Calculate the amounts that are allocated to impairments for "other", "intangibles", "goodwill" and "property".
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