sir a PSU is engaged in construction business where mobilisation advance are given to the contractors and then these advances are recovered in Running Account bills as per contract terms and conditions. sir as we are required to disclose our capital commitments in balance sheet, my question is whether mobilisation advance given to the contractors should be deducted from contract value to determine capital commitments. It may be noted that contracts have already been entered and it is not contingent liability. please provide any guideline on this matter issued by ICAI. ITS URGENT PLZ REPLY SOON. THANKS IN ADVANCE.