Discount or Subsidy Accounting

[Md. Maaz Reza Choudhury]

Greetings All, privileged to be here. I am working in non profit organization in Bangladesh. Here discounts are given to individual as assistance to kidney failure patients against Dialysis Charge. Major revenue sources are: Dialysis Charge, Lab Test, Fistula implant etc. Other revenue sources are: Donations, sponsors , grants etc. Are discounts are expense? I record it as expense. Want to know m I going to right direction?