Cash generating unit

grateful if someone could help me because I am confused

Ias 36 says that no individual asset in a cgu should be reduced below its recoverable amount..I was working below kaplan question

Question
Finsbury Ltd has a cash generating unit (CGU) that suffers a large
drop in income due to reduced demand for its products. An
impairment review was carried out and the recoverable amount of
the cash generating unit was determined at $100m.The assets of
the CGU had the following carrying amounts immediately prior to the
impairment:

$M
GOODWILL 25
INTANGIBLES 60
PPE 30
INVENTORY 15
TRADE RECEIVABLES 10
TOTAL 140

What is the carrying amount of the intangibles once the impairment loss has been allocated?

ANSWER Given as per Kaplan=50M
The impairment would be allocated to goodwill first,then prorata
across other assets based on their carrying values. No
asset should be reduced to below its recoverable amount, so
inventory and receivables will remain unimpaired. After the goodwill
of $25m has been impaired, the remaining $15m should be
allocated to intangibles and PPE

I am confused how Recoverable amount of Inventory and Receivable was determined and thereafter not included in the allocation of impairment loss because normally after reducing goodwill to NIL i would allocate the remaining impairment loss on a pro rata basis to all the assets based on their CV

Thank you

yes 🙂
Thank You