[sanjiev_kumar]

In the books of lessee, short workings recoverable in future years are:

[rehmanvohra]

It is difficult answer based on incomplete information. The general rule is that it all depends on the agreement between the landlord and the lessee. Usually, the agreement suggests that the short workings can be recovered in the next three to five years. After the expiry of that period, no recovery can be made.

I would suggest you to study this topic from any good book on advanced accounting, especially:
* Mukherjee and Hanif
* Shukla and agarwal
* R L Gupta