collectable

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Related to collectibility: collector's item
See: due, payable
References in periodicals archive ?
Kadiev was highly critical of the rates of collectibility for the present year, claiming that even with the budget update, authorities such as customs will finish 2010 with as much as BGN 0.
If the doubtful collectibility exception is available for the recognition of interest as it accrues, why should such an exception be restricted to non-OID interest?
The company also recorded a reduction in maintenance reserves revenue due to uncertainty about the collectibility of the related receivables.
Determine the degree of accounting risk posed by the company's business model, considering collectibility of receivables, as well as the long-term or short-term nature of revenues and credit policies and terms extended to customers.
Practitioners should be aware that the DOR can compromise proposed assessments using three distinct theories or methodologies: 1) doubt as to liability regarding tax, penalty, and interest assessments; 2) doubt as to collectibility regarding tax, penalty, and interest assessments; and 3) reasonable cause regarding penalty assessments.
This year's lineup showcases enhanced play value with more sound features, transforming action, collectibility and interconnectivity across a perennially popular array of figures, vehicles, Megazords and role-play toys.
If an OIC is accepted (1) to promote effective tax administration of (2) based on doubt as to collectibility, and if a determination that collecting more than the amount offered would create economic hardship, the fee will be applied to the offer (or refunded on request).
Doubt as to Collectibility: Doubt as to collectibility exists when the taxpayer's assets and income cannot satisfy the liability's amount.
According to the SEC, under SAB 101, revenue generally is realized or realizable and earned when all of four criteria are met: 1) Persuasive evidence of an arrangement exists; 2) Delivery has occurred or services have been rendered; 3) The seller's price to the buyer is fixed or determinable; and 4) Collectibility is reasonably assured.
Initial recognition of unconditional promises should reflect management's assessment of their collectibility as well as the fair value of the assets to be received.
A recent increase in past due receivables and concern regarding the collectibility of past due amounts led to the reserve increase.
The report also must include full disclosure of other facts that are relevant to the valuation and collectibility of the asset, including financial obligations and deals with other lenders.