Section 49 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
49. Provision for doubtful recovery of water charges.
(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of water charges 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%(2)The provision referred to above is made in the form of debit and shall be made at the end of the year for the accounting purpose only. It should neither be considered as a reduction of demand in the Demand Register nor should be treated as written-off.Chapter - XI Procedure for Accounting for License Fees
