Revaluation accounts receivables deducted from accounts receivable in the balance sheet. To accounts receivable are expected to be collected is accurate .
The revaluation account is broken into by a debtor from accounts receivable in the balance sheet to show the receivables is expected to be a valid fact.
It is an account receivable Adjustment Value by deducting from your accounts receivable in the balance sheet to show accounts receivable that are expected to be a valid real money.