Subsidiary as "Disposal Group" on Consolidation…

1. Parent acquired 100% of SUB on 1 January 2016 for $ 850 when the net asset was $ 800 resulted in a Goodwill of $ 50.

Parent has decided to sell the SUB and recognized it as “Disposal Group” (Criteria was met) at the year-end on 31 Dec 2017. The carrying value (CV) of the SUB on 31 Dec 2017 was as below

PPE $ 1,000
Intangibles (without Goodwill) $ 500
Current Assets (CA) $ 300
NCL $ (700)
Current Liabilities (CL) $ (200)

Net Asset (NA) $ 900

2. One of the plant with a CV of $ 300 has a FV less cost to sell (FVLCTS) $ 320 on 31 Dec 2017.
3. The recoverable amount (RA) of the SUB on 31 Dec 2017 was $ 920.

Question: How the above adjustments would be treated in the Consolidated SOFP…..

I have done the adjustments as follows, can anyone confirm me or correct my mistakes…

My adjustmens

1. Impairments [900 (NA) + 50 (Goodwill) – 920 (RA)] = $ 30

Impairment is charged against the NCA, as impairment of a “Disposal Group” is FIRST charged against the NCA not Goodwill ….
NCA = [1000 (PPE) + 500 (Intangibles) – 30 (Imp)] = $ 1470.

2. The plant value of $ 320 (FVLCTS) is not considered here as the “Discontinued Operation” or “Disposal Group” is recorded at the lower of CV and FVLCTS.

3. Presentation
Disposal Group (NCA) = $ 1470.
Disposal Group (CA) = $ 300.
Disposal Group (NCL) = $ 700.
Disposal Group (CL) = $ 200