More terms
Accounts Receivable
A balance-sheet asset for amounts customers owe the company for goods or services sold on credit.
What traders should verify
For Accounts Receivable, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Accounts Receivable is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.