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the carrying cost of machine after recognition of impairment is
A-22000
B-20000
C-18000
D-12000
Under U.S GAAP, if the carrying value of long lived assets are greater than the sum of undiscounted future cash flows, then the entity should record the impairment expense for the difference between the carrying value and the fair value of the long lived asset. So, in this Question, Impairment expense is20,000-12,000 =8,000
Therefore the carrying value after recognition of impairment is20,000-8,000 = 12,000
D is the Ans.