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No definition available.

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A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

No definition available.

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- References

No definition available.

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Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

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Amount of allowance for credit loss on accounts receivable, classified as current.

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The sum of amounts currently receivable other than from customers. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.

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The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.

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