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Definitions[]

An accounts receivable (A/R) is

the total amounts due from others for goods furnished and services rendered.
[a]mounts due from debtors on open accounts; under-appropriated funds, amounts due from debtors for reimbursements earned or for appropriation refunds due.[1]

References[]

  1. Defense Acquisition University, Glossary, at B-1 (13th ed. Nov. 2009) (full-text).

See also[]