AASB 136 Impairment of Assets 122-125: Reversal for a unit and for goodwill: allocate a unit's reversal to its assets other than goodwill pro rata by carrying amount, capped per asset at the lower of its recoverable amount (if determinable) and its depreciated no-impairment carrying amount with any excess reallocated to the other assets; never reverse an impairment loss on goodwill

What does 122-125 require?

A reversal for a cash-generating unit is spread across the unit's assets, excluding goodwill, in proportion to their carrying amounts, and each increase is treated as a reversal for an individual asset recognised under paragraph 119. No asset is raised above the lower of its own recoverable amount, where that can be determined, and the carrying amount it would have had, net of depreciation or amortisation, had no loss been recognised; any reversal that cannot be given to that asset is reallocated pro rata to the unit's other non-goodwill assets. A loss recognised on goodwill is never reversed, because AASB 138 prohibits recognising internally generated goodwill and any later rise in goodwill's recoverable amount is likely to be internally generated goodwill rather than a recovery of the acquired goodwill.