note receivable

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Related to Notes Receivable: Notes payable

Note Receivable

A debt that a borrower had not yet repaid. Notes receivable are listed as assets on the lender's balance sheet.

note receivable

A debt due from borrowers and evidenced by a written promise of payment. Note receivable, an entry on the asset side of many corporate balance sheets, indicates the dollar amount of loans due to be repaid by borrowers.

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

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References in periodicals archive ?

The "Reserve for bad debts" became the "Reserve for doubtful notes and accounts," while "Goods in process" became "Work in process." Additionally, notes receivable now followed accounts receivable in the order of liquidity [McLaren, 1947, p.

The Recognition and Valuation of Current Assets on the balance sheet in the United States, 1865-1940

3), the Tax Court found that mortgage loans made by a savings and loan in the ordinary course of its business were notes receivable acquired for services rendered.

The tax consequences of buying a distressed loan: when does the open transaction doctrine apply?

Remaining property used in a trade or business or held for investment (other than inventory, accounts receivable, notes receivable and real property described in Sec.

IRS finalizes regs. on basis reduction on excluded DOI income

Input data Elements Notes receivable equity Maximum 5253206 5253206 Minimum 3885 3885 Average 1261087 1261087 STDEV 1399529 1399529 2.2.

Using support vector machines for analysts' profit equity

TNW = stated net worth (NW)--(accounts and notes receivable from the borrower's owners, officers or directors + goodwill + any other intangible assets, such as capitalized expenses) + subordinated debt

Understanding financial covenants

Then, BFA sold property to these companies and received notes receivable that were recorded at the property's book value, not its diminished current value.

Lessons from the Baptist Foundation Fraud. (Auditing)

Enron increased notes receivable and shareholders' equity to reflect this transaction, which appears to violate generally accepted accounting principles.

The rise and fall of Enron; when a company looks too good to be true, it usually is

When it is completed, Capitol will own $1.77 million in notes receivable, approximately 700 acres and a 35 percent interest in TradeArk Properties LLC, which owns an additional 250 acres of Maumelle land," he added.

Capitol Development sells Maumelle land. (Inside Business)

remaining property used in a trade or business or held for investment (other than inventory, accounts receivable and notes receivable and real property described in Sec.

Proposed regs. on basis reduction after excluded discharge of indebtedness income

In the research were used 11 inputs that involve Cash 'Short-Term Investments 'Notes Receivable, Inventory' Spare Parts, Inventory Stock and Other Inventory, Advance Payment, Long-Term Assets, Notes Payable, Prepaid, Long-Term Liability that applied for prediction profit equity.

Using test ensemble quality for analysts' profit equity forecasts

In the case of Harley, however, and many other companies with finance subsidiaries, the resulting notes receivable are classified as an investing use of cash.

A best practices approach to cash flow reporting: implications for analysis

It takes into account all forms of financial interest an investor has with respect to an investee, including common stock, preferred stock, partnership interests, debt securities, loans, advances, notes receivable and other obligations.