Financial appropriation income is a financial subject and belongs to non-operating income. Such subjects, including grants and subsidies obtained from the government or relevant institutions, are an important part of non-profit organizations' non-operating income. Case: A public library in a city was granted a provincial financial allocation of 1 10,000 yuan, of which 500,000 yuan was used to expand the library area and 500,000 yuan was used to alleviate the financial pressure of the library, so this part of the funds belongs to the income subject of financial allocation. The income from financial allocation is often influenced by changes in government policies and government expenditures. Therefore, enterprises should strengthen the monitoring of such income changes, seize the opportunity of funding, and allocate and use funding as soon as possible.