Receivables are frequently classified as: (a) accounts receivable, company receivables, and other receivables. (b) accounts receivable, notes receivable, and employee receivables. (c) accounts receivable and general receivables. (d) accounts receivable, notes receivable, and other receivables. Solution (d) accounts receivable, notes receivable, and other receivables. Receivables may refer to the amount due from individuals and companies. Receivables are claims that are expected to be collected in cash. These are frequently classified as: .