revenue grant

hello sir
In the presentation of revenue grant under the method of deducting grant from related expense how is double entry presented. Is it presented same as just crediting in the P/L as Other income?; For example I received grant of 100 for salary for a year and actual salary expense is also 100 for the same year. so how it is presented. Do we exclude expense in double entry since net expense (expense-grant) is zero. And how we present the cash receipt of grant? How is double effect of transaction presented?