Discount recived

Hello Friends

My company is purchased the one item it is cost of all inclused   15,00,000

Bus payement is given settlement of the amount 13,00,000  and difference amount 2,00,000  is discount on the amount 

In the discont is taken profit and loss account is taken discount recived indirect income is correct or not

please give me susgeation

Thanking You

Gonkar reddy