Assets held for sale

Hi, if an asset is held under revolution method, before classification as held for sale, it is revalued (creating revaluation reserve in OCI) and then it is impaired by Cost to Sell amount (to hold it min[NBV, FVLCS]). In LSBF, they say that this impairment is charged to P&L (ie the impairment does not reduce OCI). Do they really mean that the impairment does not reduce OCI or did they mean SPLOCI? here is the exercise with LSBF's explanation: Westville owns a property, bought on 31 December 20W7, to which it applies the revaluation model of IAS 16. The property was estimated to have a useful life of 50 years at acquisition. It was revalued to $450,000 at the last year end, 31 December 20X7. Halfway through 20X8 when the fair value was $470,000, it was classified as held for sale, with expected selling costs of $10,000. Answer: Prior to classification, It is revalued prior to classification as held for sale to its fair value of $470,000, giving rise to a revaluation surplus of $31,250. This is recognised as other comprehensive income in Westville’s statement of profit or loss and other comprehensive income in the year ended 31 December 20X8. On classification as held for sale: The property is held at the lower of fair value ($470,000) or fair value less costs to sell ($470,000 – $10,000 = $460,000), so $460,000. An impairment loss of $10,000 is therefore recognised in Westville’s statement of profit or loss in the year ended 31 December 20X8.