Impairment

Hi Mr. MikeLittle
Here are examples.
Example1
PPE 200,000
Goodwill 50,000
Product patent 20,000
Net current assets 30,000
Total 300,000
Recovarble amount 200,000.

Example 2
Systria bas suffered an impairment loss of 90,000$ to one of its cash generating units.Carrying amounts of assets in th cash generating unit prior to adjusting for impairment are:
Goodwill 50,000
Patent 10,000
Land building 100,000
Plant and machinery 50,000
Net current assets 10,000

Why in example one it was deducted according pro rata basis. But in second example it was deducted fully. I mean patent.