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Hayfield Limited recognised an impairment loss of $200 against a cash-generating unit containing the following...

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Question

Accounting

Hayfield Limited recognised an impairment loss of $200 against a cash-generating unit containing the following assets: Buildings $500; Roads $300; Equipment $600. The net carrying amount of the Roads after allocation of the impairment loss is:

a.

$100
b.

$235
c.

$257.
d.

$300

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