D&B Accounts Receivable (SRM-BW)

Dun & Bradstreet definition of accounts receivable.The amount is calculated from completed sales that the customer has been billed for under credit conditions. These are payments that are still outstanding for the customer. They are also termed receivables. Their value may, but does not necessarily, correspond to the net value of bad debts. In Italy, accounts receivables may also include note receivables.