MLchartDataset catalogue

Accounts receivable

Term · Law · MLC-T-LAW-000316

Amounts of money owed to a business by its customers for goods or services that have been delivered or used but not yet paid for. These are current assets on the balance sheet, representing a claim against a debtor. The collection period for accounts receivable is a key metric for assessing a company's liquidity and operational efficiency.

Table 1. Record
IdentifierMLC-T-LAW-000316
FieldLaw
AbbreviationA/R
Record as JSON 
{
  "id": "MLC-T-LAW-000316",
  "term": "Accounts receivable",
  "field": "Law",
  "definition": "Amounts of money owed to a business by its customers for goods or services that have been delivered or used but not yet paid for. These are current assets on the balance sheet, representing a claim against a debtor. The collection period for accounts receivable is a key metric for assessing a company's liquidity and operational efficiency.",
  "abbreviation": "A/R",
  "url": "https://mlchart.com/terminology/law/accounts-receivable/"
}

Record 78 of 5,445 in Law terminology (MLC-0107). Request the full dataset.