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Question - BB Company has several manufacturing plants all over the country. On December 29, 2021, a super typhoon hit the province of Bicol where one of the entity's large and major manufacturing plant is located. Because of the damages caused by the calamity, the entity decided to abandon the plant which constitute a major line of business. All work stop at the manufacturing plant during the year ended 2021. The carrying amount of the entire manufacturing plant amounted only to P2,000,000 as of the end of the year. The operations of this manufacturing plant managed to generate P100,000 profit from operations before tax. The prevailing tax rate was at 30%. The fair value less cost to sell as well as the value in use equal to the carrying amount of the manufacturing plant at the end of the year. How much should be reported as non-current asset held for sale as of December 31, 2021?
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