Bank Guarantees in AR

Hi Experts,

Can any one advise on the above requirement on Bank Guarantee.

Note: Here I want to make a note that Customers is not giving any amount as Bank Guarantee, i.e to gain confidence of our customers, we render certain amount as bank guarantee to our customers to ensure that their task will be completed in due time, if its completed in due time, then bank will return back our guarantee amount back.

Please advise how to deal with such bank guarantee amount which we render in AR.