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The information provided below is related to equipment owned by Collier Company at December 31, 2007.
Cost $5,000,000Accumulated Depreciation 2,000,000Expected future net cash flows (undiscounted) 3,000,000Expected future net cash flows (discounted) 2,700,000Fair value 2,500,000Remaining useful life of asset 3 Years
What is the impairment loss for Collier Company under a) IFRS and b) US GAAP?
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