Do only if you know it or leave it otherwise I report you

Entity A carried plant and machinery in its books at Rs. 2,00,000. These were destroyed in a fire. The assets were insured 'New for old' and were replaced by the insurance company with new machines that cost Rs. 20,00,000. The machines were acquired by the insurance company and the company did not receive the Rs. 20,00,000 as cash compensation. State, how Entity A should account for the same