Discount received on purchase of fixed asset

Friends

One Construction Company Purchased Tippers (Fixed Assets) For Rs 6025878,And Received A Discount Of Rs 61678 ,Then What Is Treatment For Discount Received:?

They Showed It As "The Discount Received Amount Is Deducted From The Supplier Account And The Asset Account By Passing An Entry Of     Supplier A/C .....Dr

                                       To Tipper A/c

Whether This Treatment Is Correct or Not ,If Correct The Amount Of Discount Received Is Whether Appear In P&L A/c or Not