Q32 Formatt (b)(iii) BPP Kit

Hi Sir,

The last sentence of the answer says ‘However, an impairment has taken place and, in the circumstances, the recoverable amount would be FVLCTS.’ I’m just lost why it FVLCTS would be chosen when we don’t have any figures. do we automatically choose the FVLCTS over the Value in use because it’s for sale?

Thanks for your clarification