Pre and post incorporation profit

not understand plese give an example

1. Bad debts recovered amount is Income. Bad debts (loss) was debited to profit and loss a/c during pre-incorporation period. 

So Bad debts recovered to be consider as Pre-incorporation Income. 

2. Bad debts is the loss which are directly related with sales. so this loss is to be apportioned to pre and post incorporation period in sales ratio.

How to treat income in Pre and Post incorporation like intrest on investments or any income

WHAT IS COST OF ASSETS, THE PRICE OF PURCHASE  ASSETS  WITH ALL EXPENSES UP TO START USE BUT IF RECEIVED THE A SEPARATE INVOICE OF EXPENSES OF DURING THE PURCHASED ASSETS SO HOW CAN WE CREATE ENTRY THEN WE CAN SEE THE COST OF ASSETS.

How do we treat provision for bad debts in pre and post incorporation ??

There is no treatment for pre. Only post incorporation accounting is available. However by using accoubting conventions, you can transfer a pro ision from pre to post