47. Provision for doubtful realization.

(a) Outstanding for more than 2 years, but not exceeding 3 years: 25%
(b) Outstanding for more than 3 years, but not exceeding 4 years: 50%
(c) Outstanding for more than 4 years, but not exceeding 5 years: 75%
(d) Outstanding for more than 5 years: 100%
Chapter - X
Procedure for Accounting of Water Charges