Amortization???

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What is the meaning of Amortization of Capital Grants? What is its treatment?

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Someone tell please....

In my understanding, its decrease of capital grant sanctioned by Govt./Any other authority. It is received in part payment on fulfillment of some criteria.


I would like to know from other members also. What is its treatment? Where is it shown and how? What will be its effect on Cash Flow Statements??


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