单项选择题
The net assets of Fyngle Co, a cash-generating unit (CGU), are:
Property, plant and equipment 200,000
Allocated goodwill 50,000
Product patent 20,000
Net current assets (at net realisable value) 30,000
300,000
As a result of adverse publicity, Fyngle Co has a recoverable amount of only $200,000.
What would be the value of Fyngle Co's property, plant and equipment after the allocation of the impairment loss?
A.$154,545
B.$133,333
C.$170,000
D.$160,000