Section 51 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
51. Provision for doubtful recovery of license fees.
(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of license fees 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 - XII Procedure for Accounting of Rentals, Fees and Other Incomes
