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Account Receivable

   Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Wikipedia 0.03 sec.

A debt owed by a business that arises in the normal course of dealings and is not supported by a negotiable instrument.

The charge accounts of a department store are accounts receivable, but income from investments usually is not. Accounts receivable generally arise from sales or service transactions. They are not necessarily due or past due. Insurance may be purchased to protect against the risk of being unable to collect on accounts receivable if records are damaged or lost.



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Sometimes, as in your case, a collection agency or other firm will purchase an account receivable (your debt) for a discount in hopes of collecting the full amount.
Jack Greenthum's account receivable of $12,000 from Jasmine's Ground Covers qualifies as a business debt because:
It said it was reviewing the carrying value of patents and said it might write down an account receivable carried to reflect what the company is owed by a former officer who, the company says, embezzled funds.
 
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