The amount of trade accounts receivable are expected to Bill No. Allowance for doubtful trade accounts receivable is about more that exist at the period end date.
Accounts receivable refers to the amount expected to be uncollectible. The allowance for doubtful accounts for estimated total trade receivables existing at period end.
Mean number of accounts receivable is expected to save money. Allowance for doubtful accounts receivable is estimated for all available at the end of the period.