The net realizable value of accounts receivable is calculated, Accounts Receivable + Uncollectible Accounts Expense Accounts Receivable + Notes Receivable Accounts Receivable - Allowance for Doubtful Accounts 365/Accounts Receivable For a business, the advantage of offering credit to customers is that it: increases the amount of sales. increases cash flow from financing activities. decreases cost of goods sold. decreases the amount of inventory the company needs to carry