How to calculate the subsidy for charging piles?

How to calculate the charging pile subsidy is as follows:

The installation of charging piles belongs to the company's operation, and the charging piles are included in other business costs, and the income received is included in other business income. The specific accounting entries are as follows:

1. Accounting entries when purchasing electric vehicle charging piles

Debit: other business costs

Loan: bank deposit or cash on hand.

2. Accounting entries when receiving the income from electric vehicle charging piles.

Borrow: bank deposit or cash on hand.

Loans: other business income