name an item which is transferred to credit side of realisation account at the time of dissolution of partnership firm but does not involve cash payment

Dear student 
One of the items that are transferred to the credit side of the realization account at the time of dissolution but do not involve cash payment can be provision for doubtful debts because it is the amount that is set aside to meet the uncertainty of non-payment of debts by debtors. Thus, it does not involve the payment of cash. 
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