MAT Provisions

Hello Friends, i have a query regarding MAT in case of Co.'s. If a Co. pays tax on Book Profit as calucated under MAT provisions, the excess of tax paid due to this can be set off agianst the diff. between the tax as per normal provision, in case it exceeds the tax as per MAT provisions in the sunsequent years. What is the accounting treatment of excess paid in the first year, where will this appear.