Australia Insurance Claim on MV Rental Car Business

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Dec 19, 2022
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Rental Car businesses has an insurance claim against one of its written-off vehicles that is an leased asset.

The insurance company provides the following pay-out information:

Pre Accident Value $68,000.00
Less ITC ($ 6,181.82)
Less Excess ($ 3,000.00)

Total $58,818.18

The insurance then pay-out of the lease of $50,899.20

The amount received in the bank account is $58,818.18 - $50,899.20 = $7,918.98.
The customer then contributions the $3,000.00 excess and is received in the bank account. Therefore the total amount received by the business is $10,918.98.
The following questions.

How do I journal in the ITC Credit?
Do I raise an excess expense and then credit this with the amount received by the customer to nil this out?
 

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