$7,950 10. Accountant's define and understand RECEIVABLES: A) To include accounts receivables, notes receivables and other receivables. B To be claims from individuals and companies that are expected to be collected in C) D) E) cash. To be shown on the balance sheet valued at its cash net realizable value. A and B only All of the above represent characteristics of receivables. uired to be reflected at net realizable value for estimating bad delb