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Types of Receivables definitions

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  • Receivables
    Assets representing amounts owed to a company, typically arising from sales, loans, or other transactions where payment is expected in the future.
  • Accounts Receivable
    Amounts owed by customers from day-to-day sales, usually expected to be collected within a short period, such as one to three months.
  • Notes Receivable
    Formal written promises for amounts to be received, including interest, often with longer payment terms and a specified maturity date.
  • Interest Receivable
    Earned interest not yet collected in cash, typically arising from notes or loans where the interest has accrued but payment is pending.
  • Dividend Receivable
    Declared dividends owed to a company as a shareholder, where payment has been announced but not yet received.
  • Trade Receivables
    Amounts due from customers in the normal course of business, including accounts receivable and certain notes receivable.
  • Non-Trade Receivables
    Amounts owed to a company not related to its main business activities, such as employee advances or loans from surplus cash.
  • Asset Account
    A ledger category representing resources owned by a company, such as receivables, that provide future economic benefits.
  • Principal
    The original amount of money loaned or owed, excluding any interest, especially in the context of notes receivable.
  • Maturity Date
    The specific date when the full amount of a note, including principal and interest, is due to be paid.
  • Written Contract
    A formal document outlining the terms of a note receivable, including payment amount, interest rate, and due date.
  • Revenue
    Income earned from selling goods or services, often recognized when a sale is made on account, increasing equity.
  • Equity
    The residual interest in the assets of a company after deducting liabilities, increased by earned revenue.