Rebound Inc. reports under IFRS. In 2013 Rebound recognized an impairment of $200,000 due to a troubled debt restructuring. In 2014 Rebound was pleased to determine that more cash flows would be received from the receivable than was previously thought, such that, if the total impairment were to be calculated in 2014, it would be estimated as $150,000 rather than $200,000. How should Rebound treat this in its 2014 income statement?