Section 20(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)All items of revenue which fulfill the following criteria shall generally be taken as income on accrual basis(a)The income is measurable, ie., when the income is earned or the right to receive it is established.(b)The amount due is determined or determinable.(c)There is no significant uncertainty about the realization.
