warranty expenses

i think in the financials you should book the provision for warranty expense base on estimate
and in the year in which provision is made warranty expense will be disallowed as this is the provision for expense and this will be allowed as an expense in the years in which actual amount is incurred.

however if the provision for warranty expense is not made in the respective year in which sale were made and it will be claimed as expense in the year in which this were actually incurred then expense will be treated as prior period expense and the warrenty expense will be disallowed in that year as this expense were relate to earlier year.

It should also be noted if provision for Warranty expenses are made on scientific basis it is allowed under the chapter of PGBP