New carrying amount after impairment under U.S.GAAP

CFA Level I FRA
#1

CFAI text Vol 3, P,465~466 Example 9

If the undiscounted expected cash flows is Pound 17,500 instead of Pound 19,000, (i.e., the carrying amount is considered not recoverable), what will be the new carrying amount on the balance sheet ?

It seems this is not clearly stated neither in the 2nd paragraph under 5.1 Impairment of Property, Plant and Equipment on P.465 nor in Example 9.

Anyone can clarify ?

#2

Anyone ?

#3

Hi alpha668,

It gets written down to Fair Value (from Schweser 2011).

M.

#4

krugermark,

Thank you for your response !