Bank guarantee charges

Is there a need to book bank guarantee charges levied by banks on pro-rata basis to the period of the bank guarantee i.e. if the bank guarantee is valid for 2 years the charges is it required to book the bank guarante charges equally in two years? Are there case laws on the subject. I recollect that there is a high court judgement which says that bank guarantee charges can be booked to expenses fully based on payment. Please help.