How to deal with the immigration subsidy returned to Duoling Reservoir?

The accounting solution for returning the resettlement subsidy of Duoling Reservoir is as follows.

1. If the cost of related assets decreases during initial recognition, adjust the book value of assets;

2. If there is deferred revenue that has not been amortized, the book balance of the relevant deferred revenue will be written off, and the excess will be included in the current profit and loss;

3. In other cases, it is directly included in the current profit and loss. In addition, the return of government subsidies belonging to previous errors should be adjusted retrospectively according to the correction of previous errors.