IAS 36

W limited had an impairment loss 246 million for one of it's cash generating units. The nets assets was $900 million whereas the units recoverable amount was only $654 million The net assets were made up of the following Good will. 78 million Property. 120 million Machinery. 294 million Vehicles. 210 million Patents. 84 million Net monetary assets. 114 million Total: 900 million The fair value less cost to sell of the units were insignificant except for property which had market value of $210 million. The net monetary assets will be realized in full Required: Show how the impairment loss will be allocated