Cash generating unit
A cash-generating unit (engl., Cash generating unit, CGU) is an international according to the standards accounting ( IFRS produces the smallest identifiable group of assets that inflows), which is largely independent of the cash inflows from other assets or groups of assets (IAS 36.6 ).
This is used to estimate the valuation of the corresponding assets. If it is not possible to determine the recoverable amount for an individual asset, then the recoverable amount for the cash-generating unit of the assets must be determined (IAS 36.66). This then allows conclusions to be drawn as to whether an adjustment to the valuation of the respective individual assets is necessary.
Example: According to IAS 16.12 ff., An asset that consists of individual components of significant value must be divided into these and each written off separately. For example, the turbines of an airplane must be written off separately. If there is no market for the turbines, the aircraft as a cash-generating unit must be used to determine the fair value.
