补提折旧的分录为何是借方费用增加、贷方PPE减少？

4.3 Repayment of grants (★)

• In some cases, grants may be need to be repaid if the conditions of the grant are breached 补助条件被违反

• A government grant that becomes repayable shall be accounted for as a change in accounting estimate

• If the repayment is probable, a provision 预计负债 should be made

• 具体会计处理有一点难度，且考频不高，选择性掌握：

① If the deferred income method for capital grants has been used, then the remaining grant would be repaid to the government. Any amounts released to the P/L may also need to be reversed 反冲, depending on the level of repayment.

② If the netting-off method for capital grants has been used, repayment of a grant related to an asset shall be recognised by increasing the carrying amount of the asset by the amount repayable. The cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognised immediately in profit or loss.

Double entry: