[nekdason]

and can you explain more about this part sir where is 860 come from?

The current assets are already accounted for as the lower of cost and net realisable value so no more can be deducted from the current assets

So building and ppe are faced with an impairment of $130,000 on a pro-rata basis

130,000 x 700/860 = 106 (actually $105,814)

and

130,000 x 160/860 = 24 (actually $24,186)

The building, pre-impairment, had a carrying value of $700,000 and after impairment the building is carried at $594 (actually $594,186)

[nekdason]

excuse me sir, can you explain more about this line (Current assets 20 with $130,000 more to impair) in first example,please?

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