Document ID: chunk:federal_register_of_legislation:F2023C00191:body:0:p20
Version: federal_register_of_legislation:F2023C00191
Segment Type: other
Provision Reference: 
Character Range: 49296–50166

[4] Costs to distribute are the incremental costs directly attributable to the distribution, excluding finance costs and income tax expense.
  [5] If the non-current asset is part of a cash-generating unit, its recoverable amount is the carrying amount that would have been recognised after the allocation of any impairment loss arising on that cash-generating unit in accordance with AASB 136.
  [6] Unless the asset is property, plant and equipment or an intangible asset that had been revalued in accordance with AASB 116 or AASB 138 before classification as held for sale, in which case the adjustment shall be treated as a revaluation increase or decrease.
[7]  [Aus]  Not‑for‑profit entities should refer to AASB 136 Impairment of Assets when the future economic benefits of an asset are not primarily dependent on the asset's ability to generate net cash inflows.