Hi, what is the acctg treatment of cash advances for liquidation wwhich is already overdue?

In here, advances for expenses for liquidation is already overdue for almost 1 yr. no receipts were shown as proof of expenses. should it be provided this with an allowance for uncollectible? please help me.

You should ask the liquidator for an update on the status of the liquidation, and when he expects the liquidation to be completed. You’ll get your answer from there. Or if he doesn’t even bother to respond, you should write off the amount as a bad debt.