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Gratuity - employee left company before completion of 5 yrs

This query is : Resolved 

20 September 2016 Dear Professionals,
Company made provision for Gratuity for employees. But few employees are left the company before completion of 5 Years service.
How the company close that Provision amount earlier made.
can we credit it to profit and loss statement ?

20 September 2016 reverse the provision in the year in which the employees left the job.


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