Accounts receivable, net, current
Amounts due from customers for goods or services, after credit-loss allowances, classified as current.
Worked example · a round-number company
Accounts receivable, net, current$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Shows customer payments still to be collected.
Keep in mind
- Excludes nontrade receivables and may already be included in a broader accounts-and-other-receivables subtotal.