Q5/

Finning International Inc. had the following balances in its short-term receivable accounts at December 31, 2015 (in millions): Allowance for Doubtful Accounts $23; Other Receivables $112; Supplier Claims Receivable $76; Value Added Tax Receivable $11; Income Tax Recoverable $1; and Trade Accounts Receivable (gross) $748. Show the presentation of Finnings receivables in the current assets section of its statement of financial position at December 31. (List Current Assets in order of liquidity.)

FINNING INTERNATIONAL INC. Statement of Financial Position (Partial) choose the accounting period December 31, 2015For the Year Ended December 31, 2015For the Quarter Ended December 31, 2015 (in millions)
Assets
select an opening section name Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity
select an opening subsection name Total receivablesSuppliers claims receivableTrade accounts receivableCurrent assetsOther receivablesAllowance for doubtful accountsValue added tax receivableIncome tax recoverableReceivables
enter a balance sheet item Suppliers claims receivableCurrent assetsAllowance for doubtful accountsReceivablesValue added tax receivableTrade accounts receivableIncome tax recoverableOther receivablesTotal receivables			$enter a dollar amount
select between addition and deduction AddLess: enter a balance sheet item Other receivablesTotal receivablesCurrent assetsIncome tax recoverableValue added tax receivableSuppliers claims receivableTrade accounts receivableAllowance for doubtful accountsReceivables			enter a dollar amount		$enter a total of the two previous amounts
enter a balance sheet item Allowance for doubtful accountsTotal receivablesReceivablesIncome tax recoverableSuppliers claims receivableCurrent assetsTrade accounts receivableValue added tax receivableOther receivables					enter a dollar amount
enter a balance sheet item Income tax recoverableCurrent assetsSuppliers claims receivableReceivablesValue added tax receivableOther receivablesAllowance for doubtful accountsTrade accounts receivableTotal receivables					enter a dollar amount
enter a balance sheet item Other receivablesReceivablesTrade accounts receivableIncome tax recoverableSuppliers claims receivableAllowance for doubtful accountsTotal receivablesCurrent assetsValue added tax receivable					enter a dollar amount
enter a balance sheet item Other receivablesSuppliers claims receivableTotal receivablesReceivablesTrade accounts receivableIncome tax recoverableCurrent assetsAllowance for doubtful accountsValue added tax receivable					enter a dollar amount
select a closing subsection name Suppliers claims receivableAllowance for doubtful accountsIncome tax recoverableTotal receivablesReceivablesCurrent assetsTrade accounts receivableValue added tax receivableOther receivables