Other gain or reduction of expenses?

Hi, A former employee had a company profit sharing that was put into a 401k. The employee did not meet the vesting requirement so after 5 years, our 401k company refunded the balance that was forfeited by not vesting. So should I enter that amount as Other Income or should I use it to reduce other employee benefit costs? We currently don't provide a 401k match so there is no 410k/profit sharing expenses to offset. Please advise. Thank you.