What is the carrying amount of intangibles once impairment

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A business has a cash generating unit (CGU) which has suffered a large fall in income. An impairment review has determined that the recoverable amount of the CGU is £110m. The assets of the CGU had the following carrying amounts just before the impairment review:

Goodwill £20m
Intangibles £16m
Property, plant & equipment £64m
Inventory £30m
Receivables £10m
Total £140m

Problem 1: The inventory and receivables are considered to be included above at their recoverable amounts. What is the carrying amount of intangibles once the impairment loss has been allocated?

option 1: £6m
option 2: £10m
option 3: £16m
option 4: £14m

Reference no: EM132823486

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