Preliminary expenses after 5 years

Yes ,  You  have writte of  preliminery exp  in the first  5 or 6 years  after the incorporation  of the company .

pass  the J.E  at the end of the year  until  all amount  written of  

Prelimininery  writte  of  A/C  Dr  -  (  Under  Indriect  Exp  A/c)

Preliminery  Exp            A/c   CR  

( Being  Exp  written off )

as per provisions of companies act 2013, preliminary expenditure which is incurred by the companies to be treated as revenue expenditure. irrespective the amount.

so what ever the balance is existed in balance sheet it to be written off immediately.

preliminary exp should not be consider as deferred revenue exp.

Sir  Let  me know the section  of the companies act  2013  -preliminery exp .Please  read section 35D of the income tax act 1962  

As per AS-26 Para 55 and 56 lays down in that preliminary expenses should be recognized as an expense in the period in which it is incurred.