Abbott Company presents the following data for 2012 . Receivables, end of year, less allowances for losses and di Receivables, beginning of year, less allowance for losses Net Sales The accounts receivable turnover in times per year is: 8.94 11.73 9.65 9.8 9.25 Abbott Company presents the following data for 2012 . Receivables, end of year, less allowances for losses and di Receivables, beginning of year, less allowance for losses Net Sales The accounts receivable turnover in times per year is: 8.94 11.73 9.65 9.8 9.25