Section 47(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)On any amount of receivables, remaining outstanding beyond two years, provision for doubtful realization shall be made in accordance with the following norms:(a)Outstanding for more than 2 years, but not exceeding 3 years: 25%(b)Outstanding for more than 3 years, but not exceeding 4 years: 50%(c)Outstanding for more than 4 years, but not exceeding 5 years: 75%(d)Outstanding for more than 5 years: 100%
