См. также: кража автомобиля, красный день календаря, кратковременная память, краткое изложение аргументов сторон?
Short-term receivables (other than Accounts Receivable) are reported in the current asset section of the balance sheet below short-term investments. (California State University)
Depending on the period of time arranged to settle the right to collect, these [accounts receivable] may be classified as short-term receivables (less than 12 months) or long-term receivables (more than 12 months). (The Business Professor)
Short-term accounts receivable are shown at their net realizable value as follows: ... (Course Hero)
