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    <description>Schedule XIX prescribes line item categories for Other Administrative Expenses in the annual statement of accounts under the IBBI Form of Annual Statement of Accounts Rules, 2018, with separate columns for current and previous years. It enumerates specific expense heads-including operational costs, auditors&#039; remuneration/legal fees, provisions for bad and doubtful debts, irrecoverable balances written off-and provides an &quot;Others (to be specified)&quot; entry, concluding with a total for reporting.</description>
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