While purchasing goods sometimes supplier give Cash discount whether fixed or on a certain percentage basis

My query is what is proper treatment
E.g. Purchase - Rs 100/-
Discount - Rs 10/-
Net Payment-Rs 90/-

Option 1) Debiting purchase by Rs100/- & open a separate a/c "Discount" & crediting Rs10/-

Option2) Debiting purchase by Rs90/- ?


Is the treament changes if discount received is
1) recurring/regular basis
2) non-recurring?

Thanks

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