Regarding excess outstanding liability in last f y

FY 14: Dr. R&M & Cr. Provision for R&M: ₹5 lacs (provision made)

FY 15: Dr. Provision for R&M & Cr. Bank: ₹4.5 lacs (actual exps & payment)

FY15: Dr. Provision for R&M & Cr. R&M: 0.5 lacs (reversal of provision)

There is no prior period expense. 0.5 lacs will be credited to R&M a/c. If u have any expenditure under this head, it will automatically get reduced from this a/c or else it will be shown as income in P&L