E 11 .

1 8
a. 31/12/2019
Loss on impairment 1.000.000
Acc. Depreciation-equipment 1.000.000

* Cost 9.000.000
Acc. Depreciation (1.000.000)
Carrying amount 8.000.000
Recoverable amount (7.000.000)
Loss on impairment 1.000.000

b. 31/12/2020 c. Acc. Depreciation-equipment 750.000

Depreciation expense 1.750.000 Recovery of impairment loss 750.000
Acc. Depreciation-equipment 1.750.000 (6.000.000 – (7.000.000 – 1.750.000))

* New carrying amount 7.000.000

useful life 4 years
Depreciation/year 1.750.000
 E 11 . 1 8

c. Acc. Depreciation-equipment 680.000

Recovery of loss on impairment 680.000

Fair value 5.100.000

Less: cost of disposal 20.000 5.080.000
Carrying amount (4.400.000)
Recovery of impairment loss 680.000
a. 31/12/2019
Loss on impairment 3.600.000
Acc. Depreciation-equipment 3.600.000

* Cost 9.000.000
Acc. Depreciation (1.000.000)
Carrying amount 8.000.000
Recoverable amount (4.400.000)
Loss on impairment 3.600.000