Insurance claim loss

insurance claim is received from insurance company 

but  it is lessthen claim receivable

 for exmple :-   in balance Rs 100,000,000 is claim receivable show in balance sheet

but received Rs 80,000,000 only , Differance of claim is 20,000,000 is treated to loss 

if i treat loss in p& l A/c  it is Netloss  and effected to capital balance is low

can take insurance loss half   50% or quaterly   25%  in year beceuse   i  declear net profit