Section 57(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of rentals and other incomes in accordance with the following norms.(a)Outstanding for more than 2 years, but not exceeding 3 years: 50%(b)Outstanding for more than 3 years: 100%
