DEPB accounting treatment

You can treat it as Current Assets.

DEPB refers to duty entitlement pass book , issued by concrned reagional licensing area, inlieu of post export basis. 

after realisation the bank certificate of export and realisation(BRC)

and when this sales , at present if u are registered in sales tax dept. then u elgible for giving the tax  as per your state, vat department .

U CAN TREAT AS  CURRENT ASSETS.-

RAMESH