可以问一下fair value具体代表什么吗？

问题如下：

Relevant data about a machine of company TDC is listed as following, based on IFRS, the impairment loss of this machine is:

选项：

A.

$90,000.

B.

$140,000.

C.

$130,000.

解释：

B is correct. According to definition, impairment = Recoverable amount – Net carrying amount, recoverable amount=max(fair value- costs to sell, value in use), so impairment= max(500,000–90,000; 460,000)–600,000 = –140,000.