ADA tax credit

[mickey]

Hello

My client spent money (categorized as fixed assets) in her business to be ADA compliant.  I filed form 8826 to ask for the credit.  I reduced the fixed assets to reflect the $5000 credit taken so instead of depreciating $20000, for example, we are depreciating $15000 on the tax returns.  

My question is how to adjust the books to reflect a lower value of fixed assets?  Currently assets per books is $20000, as that's what she paid for the ADA equipment.  

How should the $5K be recorded on the books?

Thank you

[sjrcpa]

It's a book tax difference.