Accounts Receivables, Net

What are Accounts Receivables, Net?

Accounts Receivables, Net represent claims arising from the sale of goods and services to customers on credit, that are expected to be settled in cash within the current period. Net of allowance for doubtful and uncollectable portions.

What is included into Accounts Receivables, Net?

  • Amounts due from customers for contract work;
  • Costs and earnings in excess of billings;
  • Progress billings on construction contracts;
  • Retention money receivables;
  • Trade receivables combined with advances to suppliers;
  • Trade receivables combined with inventories;
  • Trade receivables combined with other receivables;
  • Trade receivables combined with prepaid expenses; and
  • Trade receivables due from parent, subsidiaries and equity accounted companies.
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