Regarding the fixed asset purchased amount reimbursement

In a college ...they have purchased the water filter in the year 2019-20 and they have paid the amount of 40000..
In the next year 20.21 they have paid the amt of 10000..
the company which had given the gurenty to reimburse that amont also given the full amt of 50000..they have received also..

now what happened here is that when auditing in the fy 19.20 the accountant had been taken the 40000 as asset value..and did the depriciation entry..
so now in the 20-21 how to adujst the amt and asset in the accounts..
pls guide...