Question introductive<p> An analyst is studying the impairment of the manufacturing equipment of WLP Corp., a UK-based corporation that reports under IFRS. He gathers the following information about the equipment:</p><br> <table style="width:95%;text-align:center"> <tr><td class="left">Fair value </td><td class="right">GBP16,800,000</td></tr> <tr><td class="left">Costs to sell </td><td class="right">GBP800,000</td></tr> <tr><td class="left">Value in use </td><td class="right">GBP14,500,000</td></tr> <tr><td class="left">Net carrying amount </td><td class="right">GBP19,100,000</td></tr> </table>

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