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ACCOUNTS
II. Functioning of accounts
Class 1. Equity and liabilities

13. Investment grants

 

Account 131 " Equipment grants " or 138 " Other Investment Grants " is credited with the grant by debiting an account of Class 4 " Accounts receivable and payable " or Class 5 " Cash and financial instruments " .

Capital grants received by the entity to acquire or create fixed assets are recorded in account 131.

Other investment grants received by the entity to finance long-term activities are recorded in account 138.

Account 139 " Investment grants recorded in the income statement " is debited by crediting Account 777 " Share of investment grants transferred to income for the financial year " .

Accounts 131 or 138 and 139 are balanced with each other when the credit of the former equals the debit of the latter.

 

 
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