= An amount owed by a debtor It is usually money or other value claimed for sale of goods or services
An amount claimed against a debtor, usually money rights arising from the sale of goods or services
a claim against a debtor, generally on open account, its application usually limited to uncollected amounts of completed sale of goods and services; distinguished from deposits, accruals, and other items not arising out of everyday transactions
Claim against a DEBTOR for an uncollected amount, generally from a completed transaction of sales or services rendered
A current asset representing money due for services performed or merchandise sold on credit
A debt owed to an enterprise, arising out of the normal course of business dealings
Any amount owed to a business as the result of a purchase of goods or services from it on a credit basis. Although the firm making the sale receives no written promise of payment, it enters the amount due as a current asset in its books. Accounts receivable constitute a major portion of the assets of many companies, and they may even be sold or pledged as collateral to obtain loans. See also account payable; factoring
The amount due from customers but not yet collected When goods due are shipped prior to collection, a receivable is recorded In a cable company, the amount of the total subscription bills went out, but not paid by the customers, is one of Account Receivables