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.