This is not a government grant (agency probably got a grant). The government agency is state workers' comp bureau. Qualifying small businesses buy ergonomic desks from an approved private vendor and the agency partially reimburses the purchase. Right now it is sitting in bank transactions as uncategorized income. We do have the agency as a vendor but for the purposes of recording premium payments to them for worker's comp insurance. This is not a credit against premium payments, just a one time incentive program although they are the agency that paid the money. How should I record this payment?