Vodafone Idea’s estimated AGR-related dues of Rs 44,200 crore could rise sharply, entailing additional provisioning and stretching its balance sheet further, if the methodology adopted by the telecom department to compute such liabilities is different.ICICI Securities said Vodafone Idea had indicated that it had “estimated its adjusted gross revenue (AGR) liability at Rs 44,200 crore (including penalty and interest) through differential interest rates of 18% and 12.5% (both compounded annually), and (that) if it’s done any other way, the AGR liability would increase significantly”.Voda Idea has said its ability to continue as a ‘going concern’ hinges on getting relief — including a waiver on the interest, penalties on the AGR-related dues, lower taxes and levies, and a moratorium on spectrum payments — from the government.