Reduce Asset Carrying Amount of Asset

Hi,

Let's say we have an asset acquired at $2,400 on 1st Jan 2013 with useful life of 2 years.  On Feb 2014, we received a

$550 grant from the government specific to the asset. What can we do to post this adjustment such that the depreciation from Feb onward is adjusted accordingly? I am not looking for a one time unplanned depreciation.

Thanks for any advice.