Journal entry of write off unrealised export receivables

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We are unable to realise one export receivablrs and to avoid RBI caution list; would write off outstanding amt But to keep legal battle on, where to park that unrealised amt after shifting if from foreign party ledger account? Pl guide urgently

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Is there any entry , the descripttion shows that such unrealised gain is not written off.

Man! Sometimes ppl are dumb and I don't blame it due to tiredness. It PROVISIONS

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