This document provides an overview of accounts receivables. It defines receivables as assets a business expects to receive in the future from customers in exchange for goods or services already provided. It notes that receivables are a current asset on a company's balance sheet. It also discusses the importance of managing receivables and the impact uncollected receivables can have on a business's cash flow and financial stability. Finally, it categorizes receivables as short-term or long-term based on the timing of expected cash collection.

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