Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
yes you can.
Account payable not paid long and claimed and paid normally for more than3 years and not disputed ,decision can be taken to write back duly substatiated .Then it goes to P and L account only. The balance of P and L account is transferred to Retained Earnings Account.Write back becomes the the revenue of the year in whichn such decision was taken.