Is restoration of a previously recognized impairment loss on long-lived assets allowed?

Mega Inc. capitalized interest on a new warehouse building constructed during the year. In preparing the annual financial statements, what are the disclosure requirements with respect to capitalized interest costs?

FASB ASC - - -

Note: Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323-740-S25-1, 260-10-60-1A, 260-10-55-99 and 115-60-35-128A