Impairment losses Allocation

Dear Mike, Please explain the following how they calculated.

C.V of Assets:

Building 900
P&E 300
Inventory 70
Other C.A 130
Goodwill 40

The C.V value of CGU is 1,440 while the Recoverable Value is 1300.

MCQs.
1. What is the C.V of Inventory after adjusting Impairment loss?
• 64,000
• 70,000
• NIL
• 65,000

2. What is the C.V of building after adjusting Impairment loss?
• 900,000
• 836,000
• 795,000
• 825,000

for question 1 the correct option is NIL, so if we can not pass losses to Inventory then why we include it in CGU C.V (1,440)

for Question 2 the correct answer is D while i calculated as :

C.V of CGU = 1440
Recov. Value = 1300

Loss will be (1,440 – 1,300) = 140

C.V of Goodwill = 40

now after adjusting first against Goodwill the Remaining loss will be (140 – 40 ) = 100

now against building : (900/1400)x100 = 64.28

C.V of Building after adjusting Loss = (900-64.2) = 835.71