{"ok":true,"canonical_url":"https://dealroom.so/glossary/accounts-receivable","api_url":"https://dealroom.so/api/public/glossary/accounts-receivable","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"accounts-receivable","term":"Accounts receivable","group":"Reading the business","definition":"Accounts receivable (A/R) represents the money owed to a business by its customers for goods or services already delivered. As a buyer, A/R is often a key asset that helps determine the business's working capital needs and can serve as collateral for your loan.","what_it_means":"Lenders evaluate the quality and aging of a business's A/R during underwriting to assess cash flow and potential collateral value. Unpaid A/R can become a \"general intangible\" if not collected. Understand the seller's collection practices and verify the A/R schedule during due diligence.","url":"https://dealroom.so/glossary/accounts-receivable","official_sources":[],"related":[{"slug":"working-capital","term":"Working capital","url":"https://dealroom.so/glossary/working-capital"},{"slug":"collateral","term":"Collateral","url":"https://dealroom.so/glossary/collateral"},{"slug":"general-intangible","term":"General intangible","url":"https://dealroom.so/glossary/general-intangible"},{"slug":"balance-sheet","term":"Balance Sheet","url":"https://dealroom.so/glossary/balance-sheet"}],"related_questions":[{"question":"Can my business's accounts receivable be used as collateral?","url":"https://dealroom.so/sba-loans/basics/can-my-business-s-accounts-receivable-be-used-as-collateral"},{"question":"What if the business being acquired has significant outstanding Accounts Receivable (AR)?","url":"https://dealroom.so/sba-7a/questions/what-if-the-business-being-acquired-has-significant-outstanding-accounts-receivable-ar"},{"question":"Can accounts receivable from the acquired business always serve as sufficient collateral?","url":"https://dealroom.so/sba-7a/questions/can-accounts-receivable-from-the-acquired-business-always-serve-as-sufficient-collateral"},{"question":"What if the business I'm buying has a significant amount of accounts receivable?","url":"https://dealroom.so/sba-7a/questions/what-if-the-business-i-m-buying-has-a-significant-amount-of-accounts-receivable"},{"question":"What specific due diligence is required for accounts receivable included in a business acquisition?","url":"https://dealroom.so/for-lenders/questions/what-specific-due-diligence-is-required-for-accounts-receivable-included-in-a-business-acq"},{"question":"How does the SBA require lenders to perfect security interests on accounts receivable and inventory?","url":"https://dealroom.so/for-lenders/questions/how-does-the-sba-require-lenders-to-perfect-security-interests-on-accounts-receivable-and-"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Accounts receivable","url":"https://dealroom.so/glossary/accounts-receivable","source_type":"DealRoom Data"}}