 Now, in this case, there is a unit which is called cash generating unit, a whole unit which produces cash for the business. So that unit contains building, machinery, goodwill and current assets. There can be many more, but here I have taken only four. Now the machinery is for 50 million, building is 16 million, goodwill is 15 million and current assets are 24 million and that is the carrying value given in the balance sheet. Now impairment test is carried out, which has estimated the recoverable amount to be 85 million. So now straight away you can look at it, 105 million and now it is 85 million. So there is a reduction of 20 million. So simply if it is one asset, just one asset, so we debit the difference of 20,000 to impairment loss and credit the additional depreciation. But the question here is, we have 1, 2, 3, 4 assets, maybe 5, 6, so we cannot do that. Allocate the impairment loss and pass necessary entry for impairment loss adjustments. Let's see how. Loss we know, it's 20 million. Now how to allocate, there is a sequence to allocate it. Number one, intangible assets. And among the intangible assets, we got the goodwill. And about the goodwill, do remember, it is going to be written off once for all and it is not going to be reversed. Secondly, we may have some intangible assets like copyrights or patents rights or franchise rights. Now those rights you can sell also. So we know, we want to see how much we can sell for and if there is a difference that will also be reduced out of 20 million. We don't have in this case. Then we have machinery, building and current assets. So for current assets are concerned, they are normally recoverable. So that's why we are not sharing it. In case there is a debtor's in it and you find that some of your debtors are not going to pay. So first of all, take out those one and the remaining. So first of all, allocate the intangible and any other assets which you can sell and how much reduction in selling that and thereafter what is remaining. In this question, particularly you can see, we have taken out the 15, so remaining five. And remaining five, as I said, current assets, we are taking as it is, there is no reduction. So we're remaining only two assets. That is the building and machinery. Now if you take both those two assets, the total is 66. So what we do, we take 5 million and take a fraction 50 by 66, 50 of machinery itself and the total of both through building and machinery. Similarly in building case 16 divided by 66 and multiplied by 5, so remaining 1.212. So if you add these three two figures, 3.788, 1.221 and it comes to 5. So allocation will be, if you want to pass an entry for the bookkeeping purpose, we debit impairment loss of 20 as it is, then we credit goodwill 15, machinery 3.788 and building 1.212. Current assets are at recoverable value, so there is no impairment in the current assets. As I mentioned that we need to be very careful how to allocate, we call it pro-rata basis. What remains, let's say three, four assets are remaining, so add that balance of those three assets and then see what is the ratio between those three assets. Then take the remaining impairment loss and then share among those assets. And you will see the total impairment loss is shared accordingly. Thank you very much.