Adjustment of refund for replace of fixed assets

Dear Sir,

Humne FY 2016-17 mai fixed assets purchase kari thi, us time humne un assets par koi bhi depreciation charged nhi kiya tha, but FY 2017-18 mai humne apni fixed assets ko kuch problem aane par company mai replace kiya or company ne humein us item ke badle new item de diya jiski costing purance item se kam ki thi or company ne difference amount (20000) humko wapas kar diye.

Mai ye jaana chahta hu ki hum is 20000 ki amount ko kaise show karein, Kyun unhone humein koi bill bhi nhi diya hai iss amount ka.

Please Suggest

Thanks