NET ACCOUNTS RECEIVABLE
\nˈɛt ɐkˈa͡ʊnts ɹɪsˈiːvəbə͡l], \nˈɛt ɐkˈaʊnts ɹɪsˈiːvəbəl], \n_ˈɛ_t ɐ_k_ˈaʊ_n_t_s ɹ_ɪ_s_ˈiː_v_ə_b_əl]\
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Accounts receivable amount collectable by the firm's reasonable confidence. Formula: Accounts receivable minus the bad debt allowance.
By Henry Campbell Black