law: The Andhra Pradesh reorganization Act, 2014
  Part VI Apportionment of Assets and Liabilities
  47.  Application of Part.
  1.    The
  
  provisions of this Part shall apply in relation to the apportionment of the
  
  assets and liabilities of the existing State of Andhra Pradesh immediately
  
  before the appointed day.
  2.    The
  
  successor States shall be entitled to receive benefits arising out of the
  
  decisions taken by the existing State of Andhra Pradesh and the successor
  
  States shall be liable to bear the financial liabilities arising out of the
  
  decisions taken by the existing State of Andhra Pradesh.
  3.    The
  
  apportionment of assets and liabilities shall be subject to such financial
  
  adjustment as may be necessary to secure just, reasonable and equitable
  
  apportionment of the assets and liabilities amongst the successor States. 
  4.    Any
  
  dispute regarding the amount of financial assets and liabilities shall be
  
  settled through mutual agreement, failing which by order by the Central
  
  Government on the advice of the Comptroller and Auditor-General of India.