Document ID: chunk:federal_register_of_legislation:F2023C00180:front:0:p62
Version: federal_register_of_legislation:F2023C00180
Segment Type: other
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Character Range: 184927–186801

allocated to the unit, and any resulting impairment loss recognised. Paragraph 102 of AASB 136 then requires the recoverable amount of M as a whole (ie the smallest group of cash-generating units that includes the research centre) to be compared with its carrying amount, including both the headquarters building and the research centre.
Schedule 2. Calculation of A, B, C and M's value in use at the end of 20X0

                                                                                                                                                                                                                                                                                                                                                                          A                                                      B                                                    C              M

Year                                                                                                                                                                                                                                                                                                                                  Future cash flows  Discount at 15%  Future cash flows  Discount at 15%  Future cash flows  Discount at 15%  Future cash flows  Discount at 15%

                                                                                                                                                                                                                                                                                                                                                         CU                                  CU                                  CU                                  CU                  CU          CU     CU      CU