Grant (money)

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A grant ( engl. Grant) is a transfer in the form of cash, goods or services, in principle, for which no repayment is required. Public investment grants may also be conditionally or unconditionally repayable. The one who awards the grant is called the donor ( engl. donor).

Accounting

When accounting of a private grant, one must distinguish between

When accounting for public funds, one must distinguish between

• Either be deducted from the cost on the one investment and thus distributed by reduced depreciation over the useful life of the investment;
• Or are directly recorded as revenue in the period in which the grant was received.