Jam Pty Ltd Has Two Cash Generating Units

question 2

Multiple Choice

Jam Pty Ltd has two cash generating units.CGU A had a carrying amount of $700 and value in use of $750.CGU B has a carrying amount of $900 and a value in use of $800.The carrying amount of the head office assets is $400.CGU A & B utilise the head office services equally.The impairment loss for CGU A is:

• A)$0
• B)$50
• C)$150
• D)$350