Impairment trading loss later recovered

Dear sir,

I’m referring to your lectures and notes chapter 4.

Thank you so much for your best effort to deliver us a detailed lectures.

Kindly explain how the tax treatment for recovered impaired trade debt.

As per my general understanding recovery of impairment of trading loss will not fall in the same period of accounts from the period when it was written off.

Please explain me how the recovery of written off debts could impact in the current period of accounts trading profit if it was written off in previous period of accounts.

Where The receipt of written off debt should be recorded?

Thank you so much for your help sir.