Account 131 « Investment grants awarded » is credited with the grant by debiting an account of Class 4 « Accounts receivable and payable » or Class 5 « Cash and financial instruments ».
Account 139 « Investment grants recorded in the income statement » is debited by crediting Account 747 « Share of investment grants transferred to income for the financial year ».
Accounts 131 and 139 are balanced with each other when the credit of the former equals the debit of the latter.
