IAS 36 Impairment of assets - Part (2) 

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#Cash_generating_unit
Sometimes individual assets do not generate cash inflows so the calculation of VIU is impossible, In such a case then the asset will belong to a larger group that does generate cash.
This is called a cash generating unit (CGU).
CGU - A restaurant
For example, the tables in a restaurant do not generate cash.
They do belong to a larger CGU though (the restaurant itself).
It is the restaurant that is then tested for impairment.
Order of Impairment :
But the problem is what do you impair first - the assets or the goodwill in the unit?
The impairment loss is allocated in the following order:
1) Reduce carrying amount of any asset that is Damaged or destroyed.
2) Reduce carrying amount of any goodwill allocated to CGU.
3) Reduce carrying amount of all the other assets on a pro rata basis.