Section 144(v) in The U.P. Electricity Regulatory Commission (Conduct of Business) Regulations, 2004
(v)The licensee/person shall thereafter make appropriate adjustments with regard to the "actual amount" received from the State Government in the beginning of the said quarter and depending on whether there is a deficit in the amount received or surplus amounts received, the licensee/person shall make appropriate adjustments in accordance with a true-up mechanism to be implemented at the end of each quarter
