december 2010 q3 part a

hello SIR, following is the note 2 from q3: 2) On 1 October 2012 an office building owned by Problematic Ltd was damaged by a fire. The indexed cost of the office building on that date was £169,000. The company received insurance proceeds of £36,000 on 10 October 2012, and spent a total of £41,000 during October 2012 on restoring the office building. Problematic Ltd has made a claim to defer the gain arising from the receipt of the insurance proceeds. The office building has never been used for business purposes. i dont understand how is there no disposal on the receipt of insurance proceeds and how the carry forward indexed cost will be calculated? thanks