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1

United States. Internal Revenue Service. Accounts receivable: Reports catalog. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1992.

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2

Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. [Hartford, Conn.]: Auditors of Public Accounts, 1999.

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3

Salek, John G. Accounts Receivable Management Best Practices. New York: John Wiley & Sons, Ltd., 2006.

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4

Patel, Manish. Maximizing SAP ERP financials accounts receivable. Bonn: Galileo Press, 2010.

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5

New York (State). Division of Management Audit and State Financial Services. Department of Health, Medicaid accounts receivable. [Albany, NY: The Division, 2001.

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6

Stein, Randy. Introduction to patient accounts. Independence, Mo: International University Press, 1989.

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7

New York (State). Division of Audits and Accounts. State University of New York, accounts receivable. [Albany, N.Y.]: The Office, 1985.

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8

Schaeffer, Mary S. Essentials of credit, collections, and accounts receivable. Hoboken, N.J: John Wiley & Sons. Inc., 2002.

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9

Bukics, Rosie L. The handbook of credit and accounts receivable management. Chicago, Ill: Probus, 1987.

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10

National Automated Clearing House Association. Guide to implementing an accounts receivable entry program. Herndon, VA: NACHA, 2002.

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11

Gaggini, Fernando Schwarz. Securitização de recebíveis. São Paulo, SP: Livraria e Editora Universitária de Direito, 2003.

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12

Walia, Tirlochan S. Credit policy of the firm and issues in cost of financing accounts receivable: Another look. Lake Success, N.Y. (3000 Marcus Ave., Lake Success 11042): Credit Research Foundation, 1986.

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13

Grant, Larry S., and Larry E. Dukes. Lifting the rocks, finding the gold: Mastering the six imperatives of world class receivables management. Forest Hill, MD: Aurum Press, 2006.

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14

Connecticut. Auditors of Public Accounts. Performance audit report, Department of Social Services: Accounts receivable. [Hartford, Conn.]: Auditors of Public Accounts, 1999.

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15

Gentry, James A. Evaluating the performance of receivable and inventory strategies. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1989.

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16

Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Committee. Accounting for loans receivable in government financial statements. [Toronto, Ont.?]: Canadian Institute of Chartered Accountants, 1993.

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17

Washington (State). Legislature. Legislative Budget Committee. A study of the management of accounts receivable in Washington State government. Olympia (506 E. 16th Ave., M.S. KD-11, Olympia 98504): State of Washington, Legislative Budget Committee, 1987.

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18

Hildebrand, Ulrich. Forderungsbewertung in der Bankbilanz. Egelsbach: Hänsel-Hohenhausen, 1992.

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19

Hoffman, Charles H. Forecasting cash receipts. Columbia, MD: National Association of Credit Management, Publications Division, 1988.

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20

Shaw, Eric. The game of credit: How to manage your accounts receivable for profit! [New York]: New York Credit, 1993.

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21

Auditor, Nevada Legislature Legislative. Audit report, State of Nevada, Office of State Controller accounts receivable. Carson City, Nev: Legislative Counsel Bureau, 2010.

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22

Cash is king: How hospitals can improve the margin to keep the mission. Gaithersburg, Md: Aspen Publishers, 1993.

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23

Understanding patient financial services. Gaithersburg, Md: Aspen Publishers, 1997.

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24

Accounts receivable and inventory lending: How to establish and operate an asset-based lending department. 3rd ed. Boston: Bankers Pub. Co., 1987.

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25

Institute of Credit Management (Bureau of Business Practice), ed. Improving cash flow through effective receivables management. Waterford, CT: Bureau of Business Practice, 1998.

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26

ACCPAC Plus user's guide: Covers version 5.0 : includes general ledger, accounts receivable, and accounts payable modules. Blue Ridge Summit, PA: Windcrest, 1990.

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27

A business guide to getting paid kit. [Plymouth, N.H.?]: Never Dunn Pub., 2013.

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28

Choi, Woon Gyu. Trade credit and the effect of macro-financial shocks: Evidence from U.S. panel data. Washington, D.C: IMF Institute, 2003.

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29

Credit management handbook: A complete guide to credit and accounts receivable operations. New York: McGraw-Hill, 1993.

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30

Andreassen, Jens Edvin. Factoringpant: Om samlet pantsettelse av enkle pengekrav som næringsdrivende har og/eller får i sin næringsvirksomhet. Oslo: Universitetsforlaget, 1990.

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31

Zhang, Qinghui. Ying li shi ye suo de shui ying kui hu di zhi du yu bei di ai zhang zhi du zhi jian tao. [Taipei]: Cai zheng bu fu shui gai ge wei yuan hui, 1989.

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32

Past due!: A debt collecting manual for collections professionals, accounts receivable personnel, small business owners. Lake Geneva, WI: LimeLight Books, 1998.

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33

Wöhe, Günter. Bilanzierung und Bilanzpolitik: Betriebswirtschaftlich - Handelsrechtlich - Steuerrechtlich. 7th ed. München: Vahlen, 1987.

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34

Die Sicherungsabtretung im deutschen und amerikanischen Recht: Unter besonderer Berücksichtigung des Forderungskonfilkts zwischen Geld- und Warenkreditgeber. Berlin: Duncker & Humblot, 1988.

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35

Bode, Stephan. Die Wirksamkeit einer Forderungsübertragung gegenüber Dritten vor dem Hintergrund der internationalen Forderungsfinanzierung. Frankfurt am Main: Lang, 2007.

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36

Virginia. Office of the Attorney General. Report of the Office of the Attorney General: Most cost-effective strategies for improving Virginia's collections of receivables including both general and nongeneral fund receivables to the Governor and the General Assembly of Virginia. Richmond, Va: Commonwealth of Virginia, 2006.

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37

Deuber, Andreas. Rechtliche Aspekte der Forfaitierung. Bern: P. Haupt, 1993.

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38

International Federation of Accountants. International Auditing Practices Committee. Additional guidance on: Observation of inventory, confirmation of accounts receivable and inquiry regarding litigation and claims. New York: International Federation of Accountants, 1991.

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39

New York (State). Office of the State Deputy Comptroller for the City of New York. New York City Department of Transportation Parking Violations Bureau, Summons Tracking and Accounts Receivable System (STARS). [New York, N.Y: Office of the State Deputy Comptroller, 1989.

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40

National Automated Clearing House Association. Biller's guide to using ACH applications for consumer and corporate receivables. Herndon, VA: NACHA, 2004.

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41

Petersen, Mitchell A. Trade credit: Theories and evidence. Cambridge, MA: National Bureau of Economic Research, 1996.

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42

Bellin, Stephan. Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht. Berlin: Duncker & Humblot, 1997.

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43

International Federation of Accountants. International Auditing Practices Committee. Additional guidance on: Attendance at inventorylocations and confirmation of accounts receivable and inquiry regarding litigation and claims. New York: International Federation of Accountants, 1989.

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44

Haden, Catherine A. Hospital toolkit for patient financial services: Practical strategies for compliance and operational improvement. Reston, VA: Ingenix, 2001.

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45

Zur Problematik der Bewertung von Forderungen und des Ertragsausweises aus Kreditgeschäften im Rahmen der ertragsteuerlichen Gewinnermittlung. Frankfurt am Main: P. Lang, 1993.

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46

American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

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47

Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

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48

Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessment of claims. Attention is paid to issues of mass valuation of receivables, the evaluation of business value, as well as the problem of calculating the discount rate. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the bachelor — 38.03.01 "Economics", within the master's program — 38.04.01 "Economy" and 38.04.08 "Finance and credit", and also for students of professional retraining programs "Valuation of enterprise (business)".
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49

Feldstein, Martin S. The transition to investment-based social security when portfolio returns and capital profitability are uncertain. Cambridge, MA: National Bureau of Economic Research, 1999.

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50

Montone, Deborah. Power building in medical office bookkeeping. Philadelphia: W. B. Saunders, 1999.

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