How to calculate the subsidy received from the Social Security Bureau?

Receiving the social security bureau subsidy will lead to the increase of monetary funds, the increase of assets will be included in the credit accounting, at the same time, it will lead to the increase of other income, and the increase of owner's equity will be included in the credit accounting.

After receiving the social security bureau subsidy, the accounting treatment is,

Debit: bank deposit,

Loans: other income-social security subsidies.