Processing fee for Rs. 10000 against loan of 1000000

Bharat Gera (4717) (30 Points)

05 April 2019  
what will be the treatment of processing fee for RS.10000 againt a loan of 1000000 which is for 5 years. ?
Is 10,000 will be written off in p/l in year one only or will be proportionate and for rest 4 years it will be prepaid expense !