A business used a government grant to purchase medical equipment, what should be expensed for depreciation? Why?

1, 5 million are government grants, the amortization of deferred income is based on the government allocated to you to amortize the money, because although you only used 4.8 million, but the other 200,000 you have not returned to the government a, still belong to the enterprise to obtain grants, so because of amortization of deferred income, you have to be how much the government gave you for the amortization base!

2, the last 1 million carried forward is not yet amortized deferred income, you have this 5 million from the day you arrive at the account will need to be allocated to the next 10 years of amortization of each month, 10 years and 120 months, as of the year of the sale of equipment, a *** amortization of 8 years is 96 months, *** amortization of 500/10/12*96=4 million, the rest! 1 million at the same time you finally sell the equipment, it is going to be carried over, so give you 5 million, amortized 4 million, there is still 1 million left to carry over together!