2. A catastrophic fire destroyed Lumber Pacific Entity's (LPE) warehouse. LPE issued an insurance claim with its insurance company to receive the replacement cost of the warehouse and its contents that were destroyed. An investigation has to be performed before the insurance company will agree to reimburse LPE for its loss. It is more likely than not that the investigation will result in LPE receiving full reimbursement. The investigation is scheduled to take place in January 2014. LPE is preparing its 2013 financial statements. How would LPE account for the potential insurance reimbursement that is probable to be received next year? Please explain your answer and your reasoning.