"How is that a Grant?"
Your NFP paid another entity. They paid for Goods and Services; or, just "gave them funds" = a Grant. That would be direct support of the other entity's program(s). If they paid them funds they would be entitled to because they took over that other program, that is a Grant to that entity for that program. If your entity had restricted funds for that program, they just relieved the restriction by providing the funds as a Grant to the entity that will now accomplish the Program's purposes. That's why it is called Expense for your entity and Income for that receiving entity.
"The F.A. that weren't fully depreciated they disposed of."
That difference would be the lost value on disposal: basis recaptured and depreciation recaptured.
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"Level Up" is a gaming function, not a real life function.
