Impairment of assets held under revaluation method

Hi,
let’s assume that on 1/1/2010 an asset was purchased for 20,000 (straight-line method, 10 years) and it was held under revaluation method.
By the end of 2010, it was impaired to 15,000. Where will the impairment of 3,000 be recognised – in P&L or in OCI?

and if by the end of 2011, the asset is revalued to 30,000, where will be the revaluation gains be recognised and at what amounts?

Thanks a lot.