A unit's recoverable amount is the higher of fair value less disposal costs and value in use for the unit as a whole, reading the recoverable amount paragraphs with the unit in place of the asset, and its carrying amount is built on the same basis. The carrying amount takes in only assets directly attributable to the unit, or allocated to it reasonably and consistently, that will generate the inflows used in value in use, and it excludes recognised liabilities unless recoverable amount cannot be determined without them, because the recoverable amount calculations already exclude flows relating to outside assets and recognised liabilities. Every asset generating or supporting the unit's cash inflows must be included or an impairment may be hidden; goodwill and corporate assets that cannot be allocated are dealt with under paragraphs 80 to 103. Where a buyer would have to assume a liability (such as a site restoration provision), the liability's carrying amount is deducted from the unit's value in use and from its carrying amount alike so that the comparison is meaningful. Where for practical reasons recoverable amount is measured after items outside the unit (receivables, payables, pensions, provisions), the unit's carrying amount is increased by those assets and reduced by those liabilities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.