Question

A cash-generating unit comprises the following assets:
$’000
Building
700
Plant and equipment
200
Goodwill
90
Current assets
20
1,010
One of the machines, carried at $40,000, is damaged and will have to be scrapped. The recoverable amount
of the cash-generating unit is estimated at $750,000.
What will be the carrying amount of the building after the impairment loss has been recognised?
(to the nearest $’000)

>>>>> Specific impairment is 40000. Remaining impairment is 220 so we allocate 90 to the Good will which leaves us with 130 impairment that needs to be allocated on a pro rata basis on the remaining assets. My question is why do we not consider the current assets when allocating them on a pro-rata basis? The answer only allocates it to the buildings and remaining carrying value of Plant.