Receivables may refer to a company's claims to the future collection of cash, other assets, or services.

These are frequently classified as:

Accounts receivable, receivables resulting from the sale of goods or services on account.
Notes receivable, represents claims for which formal instruments of credit are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 60–90 days or longerReceivables may also refer to:

Receivables turnover ratio, one of the accounting activity ratios, a financial ratio