In the excel it is given as "VALUE IN USE" and not "FAIR VALUE
Added on - 16 Sep 2019
In the excel it is given as "VALUE IN USE" and not "FAIR VALUE NET COSTS" for $750,000.VALUE IN USE is not the FAIR VALUE NET COSTS. That is the reason I took the value for Land and did theimpairment. If they would have mentioned it as FAIR VALUE NET COSTS then it should have done as perthe given notes.I wanted to clarify whether I can consider $750,000 as FAIR VALUE NET COSTS and make the calculation.