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The following information is extracted from the Statement of Financial Position at reporting day of a cash-generating unit (CGU):
• Building RM30,000,000
• Intangible asset RM12,000,000
• Equipment RM8,000,000
• Goodwill RM1,000,000
Following a recession, an impairment test has been carried out and the CGU now has a fair value of RM39,000,000. The related disposal cost is RM3,000,000. The estimated present value of the cash flow from the continue use is 42,000,000.