The following information was taken from the fixed asset records of Bosco Ltd. as of December 31, 2010: 
Using IAS 36, what is the recoverable amount?
Definitions:
Categories Measured
The specific domains or constructs that a test or assessment is designed to evaluate, such as cognitive abilities, personality traits, or academic knowledge.
Motivation
A reason or incentive for an individual to perform in a particular way.
Trait Characteristics
The enduring components of personality which can be represented as attitudes, behaviors, or dispositions.
General Presentation
The overall manner in which a person or subject is introduced or displayed to others.
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