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The net realizable value of accounts receivable is calculated, 365/Accounts Receivable Accounts Receivable + Uncollectible Accounts Expense Accounts Receivable + Notes Receivable Accounts Receivable -

The net realizable value of accounts receivable is calculated,

365/Accounts Receivable

Accounts Receivable + Uncollectible Accounts Expense

Accounts Receivable + Notes Receivable

Accounts Receivable - Allowance for Doubtful Accounts

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