Big Bang Inc. had a manufacturing plant in Riviera, which was destroyed in the civil war. It is not certain who will compensate Riviera for this destruction, but Riviera has been assured by governmental officials that it will receive a definite amount for this plant. The amount of the compensation will be less than the fair value of the plant, but more than its book value. How should the contingency be reported in the financial statements of Riviera Inc.?