accounts receivable

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Related to receivable: Notes Receivable, Receivable Turnover

accounts receivable

n. the amounts of money due or owed to a business or professional by customers or clients. Generally, accounts receivable refers to the total amount due and is considered in calculating the value of a business or the business' problems in paying its own debts. Evaluation of the chances of collecting based on history of customers' payments, quality of customers and age of the accounts receivable and debts is important. A big mistake made by people overly-eager to buy a business is to give too high a value to the accounts receivable without considering the chances of collection.

accretion: n. 1) in real estate, the increase of the actual land on a stream, lake or sea by the action of water which deposits soil upon the shoreline. Accretion is Mother Nature's little gift to a landowner. 2) in estates, when a beneficiary of the person who died gets more of the estate than he/she was meant to because another beneficiary or heir dies or rejects the gift. Example: if a brother and sister were supposed to divide a share of Dad's estate, but Brother doesn't want it, then Sister's share grows by accretion. 3) in trusts, accretion occurs when a beneficiary gets a surprising increase in benefits due to an unexpected event. (See: probate, trust)

References in periodicals archive ?
business.com review also named American Receivable #1:
Calculate accounts receivable by dividing sales by the value of accounts receivable.
Typically the price is equal to the face value of the invoice minus a discount calculated based on the credit profile of the buyer--not the supplier--as well as the number of days to maturity of the receivable. If the supplier and investor elect to consummate the sale of a particular invoice, then the receivable represented by the invoice is sold on a non-recourse basis to the investor in a legal "true sale." (See the sidebar Why a "True Sale"?) By utilizing a true sale, the investor can generally focus its underwriting on the underlying credit profile of the buyer and ignore the credit of the supplier.
1, 2002, was $832,090, of which $126,240 was attributable to her interest in partnership unrealized receivables. Mingo received a convertible promissory note (note) for $832,090 in exchange for her interest in PwCC.
TLM Accounts Receivable is a rapidly deployable, packaged solution which utilises SmartStream's proven platform for the matching and investigation of outstanding invoices.
Another option is factoring, which generally involves a contract to sell receivables at a discount to a financial institution that will then collect payments from customers.
It is during their analysis that they discover a troubling reality: True visibility into receivables can be elusive.
(i) a vendor needing the liquidity that a factoring program provides (i.e., rather than waiting 60 days for the customer to pay the invoice, the vendor will access cash immediately by selling the accounts receivable to the factor); or
* Credit-card issuers' card accounts receivable, and
Morgan's Receivables Edge is a Web browser that lets companies view a spectrum of receivables and match remittances with payments.
Class of financing receivable is determined based upon initial measurement attributes such as amortized cost and loans acquired with deteriorated credit quality, and an entity's method for monitoring and assessing the risk and performance of the portfolio--including the risk characteristics of the financing receivables.
The Treasury released its receivable statistics as of August 31, 2010, and said its receivable stock reached 25.2 billion TL (16.9 billion USD).