ACCUMULATED IMPAIRMENT

hello sir
this was the question that was asked before but the way i approached it was a little different i was hoping that you could shed some light on the situation

On 30 September 20X3, Maykorn Co moved out of one of its properties and put it up for sale. The property met the criteria as held for sale on 30 September 20X3. On 1 October 20X2, the property had a carrying amount of $2.6m and a remaining life of 20 years. The property is held under the revaluation model. The property was expected to sell for a gross amount of $2.5m with selling costs estimated at $50,000

What is the total amount charged to Maykorn Co’s profit or loss and SFP in respect of the property for the year ended 30 September 20X3?

the way i answered it was by producing T accounts of property,dep’n expense,accumulated dep’n,imp’t expense,accumulated imp’t

1)the first thing i did was to credit the property account for 100k to bring it down to 2.5m and debited the revaluation account

2)now i DR dep’n expense 130k and CR acc’ed dep’n 130k

3) i DR imp’t expense 50k and the accu’ed imp’t for 50k

and lastly i DR acc’ted dep’n for 130k and credited the revaluation account which gave me the gain on revaluation of 30k to be recorded in other comprehensive income

now heres my problem

when we go back to the good days of FA when we were about to record a depreciation we didnt just credited the asset account and debited the expense account because it wasnt “neat” to do so , so why do we do it for impairment? why cant we just create accumulated impairment account and if we did why cant we debit the accumulated impairment and credit the revaluations so that it’ll show a gain of 80k instead of just 30k?

and if we cant debit the accumulated imp’t when the asset is sold it doesnt really make sense because the asset is gone but we’ll still record the acc’ted imp’t in the SFP

thank you for your time