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Firstly of 20X2, the tax base from the identifiable assets on the Place A cash‑making device is CU900. Impairment losses usually are not deductible for tax purposes. The tax fee is 40 for each cent.At the end of 20X0 and 20X1, the worth in use of each and every cash‑creating unit exceeds its carrying amount of money. Hence the things to do in