Section 28 in Bihar Electricity Regulatory Commission (Multi Year Distribution Tariff) Regulations, 2015
28. Bad and Doubtful Debts.
- Bad and Doubtful Debts shall be allowed as a legitimate business expense provided the distribution licensee actually identifies and writes off bad debts as per the transparent policy approved by the Commission. In case there is any recovery of bad debts already written off, the recovered bad debt will be treated as other income.
