Revaluation and depreciation question

Crinkle Co bought an asset for $10,000 at the beginning of 20×6. It had a useful life of five years. On 1 January 20×8 the asset was revalued at $12,000. The expected useful life has remained unchanged (ie three years remaining )

Account for the revaluation and state the treatment for depreciation from 20×8 onwards.

Solution

On 1 January 20×8 the carrying value of the asset is $10,000 – ( 2 x $10,000 / 5) =$6,000

I don’t understand why it’s (2 x $10,000)

Please could somebody help ? Thank you