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Question - It has been determined that a cash generating unit (CGU) controlled by Biopak Ltd has an impairment loss of $400,000. Information pertaining to assets within the CGU is summarised below:
CGU Asset Carrying Amount Recoverable Amount
Property 1,500,000 1,300,000
Plant and Equipment 500,000 not known
Patent 200,000 not known
After adjusting for the impairment, what is the new carrying amount of Plant and Equipment (round your answer if necessary)?
$90,909
$142,857
$409,091
$357,143
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