As of the balance sheet date, amounts due within one year of the balance sheet date, from customers or clients, for goods or services that have been delivered or sold in the normal course of business and amounts represented by an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, before any allowance for doubtful accounts.

No definition available.

The aggregate of amounts due from customers or clients as of the balance sheet date, for goods or services that have been delivered or sold in the normal course of business and amounts represented by an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

No definition available.

Valuation allowance for current and noncurrent accounts, notes and loans receivable that are expected to be uncollectible.

No definition available.