Section 61(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)When a contractor's bill is accrued under Rule 33, the liability shall be taken by(a)Debit to the 'capital works in progress' account in case of an ongoing contract to create a new (capital) asset;(b)Debit to the 'revenue expenses' account in case the contract is to carry out certain repair or maintenance work
