Can any expenditure should set off against a provision recognised for another expendiure.

Manual - ICDS X : Provisions, Contingent Liabilities & Contingent Assets

As per the ICDS X, only expenditures relating to the original provisions should be set off against the provisions, and any expenditure should not be set off against a provision recognised for another purpose, as that would conceal the impact of two different events.

Dated: 2-9-2017