Accounting of Unbilled electricity units

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One electricity provider company generates electricity from wind energy and supply to it's customer.
Some portion of electricity units are billed to customer and some portion remain unutilised and unbilled.

whether it is necessary to show such unbilled/unutilised units as stock in trade??
Replies (1)

You can read the Legal Document of the company and their agreement with the Government. 

Electricity is under Ownership of the State. The state is ultimately responsible.

 


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