Diamond Entity Has Three Cash Generating Units Located in Various $\quad$

Diamond Entity has three cash generating units located in various parts of Eurasia. Below is information regarding the three CGU's. Determine if there is impairment in any of the cash generating units. If so, determine what portion should be allocated to goodwill and other assets.
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Information about CGU's }$

$\begin{array} { l r r r } & \text { CGU 1 } & \text { CGU 2 } & \text { CGU 3 } \\ \text { Carrying amount (including goodwill) } & 300,000 & 250,000 & 430,000 \\ \text { Carrying amount of goodwill } & 60,000 & 40,000 & 85,000 \\ \text { Fair value less costs to sell } & 310,000 & 175,000 & 390,000 \\ \text { Value in use } & 290,000 & 180,000 & 400,000 \end{array}$
$\begin{array}{l}\text { Recoverable amount}\\\text { Indicated impairment}\\\text { Impairment of goodwill}\\\text { Impairment of other assets}\end{array}$