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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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Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).

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Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.

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Amount, before allowance, of receivables classified as other, due within one year or the operating cycle, if longer.

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