{"id":27788,"date":"2025-02-14T09:00:00","date_gmt":"2025-02-14T14:00:00","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=27788"},"modified":"2025-03-31T04:30:29","modified_gmt":"2025-03-31T08:30:29","slug":"is-accounts-receivable-an-asset","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-us\/blog\/is-accounts-receivable-an-asset\/","title":{"rendered":"Is accounts receivable an asset or liability? Everything you need to know"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tIs accounts receivable an asset or liability? Everything you need to know\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2025-02-14T09:00:00-05:00\">February 14, 2025<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Is accounts receivable an asset or liability? Everything you need to know\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/is-accounts-receivable-an-asset\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/elizabethryan\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/lizryan-350x350.png\" class=\"entry-author__image\" alt=\"Elizabeth Ryan\" \/>\t\t\t\t<span class=\"entry-author__name\">Elizabeth Ryan<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Most businesses offer their customers the convenience of buying on credit. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That\u2019s great for sales, but it also means you need a solid process in place to make sure you actually see that money. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Good accounts receivable (AR) management helps you stay on top of payments, while building better customer relationships.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this post, we\u2019ll answer a key question\u2014Is accounts receivable an asset or a liability? <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We\u2019ll also explain why AR is so essential to your company\u2019s financial health. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Then stick with us for some practical tips on how to make the most of your AR process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here&#8217;s what we cover:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-is-accounts-receivable-an-asset\" data-level=\"2\">Is accounts receivable an asset?<\/a><\/li><li><a href=\"#h-is-accounts-receivable-a-liability-nbsp\" data-level=\"2\">Is accounts receivable a liability?&nbsp;<\/a><\/li><li><a href=\"#h-why-is-accounts-receivable-an-asset\" data-level=\"2\">Why is accounts receivable an asset?<\/a><\/li><li><a href=\"#h-is-net-accounts-receivable-a-current-asset\" data-level=\"2\">Is net accounts receivable a current asset?<\/a><\/li><li><a href=\"#h-how-does-accounts-receivable-help-businesses\" data-level=\"2\">How does accounts receivable help businesses?<\/a><\/li><li><a href=\"#h-an-accounts-receivable-example\" data-level=\"2\">An accounts receivable example<\/a><\/li><li><a href=\"#h-best-practices-for-optimizing-the-accounts-receivable-process\" data-level=\"2\">Best practices for optimizing the accounts receivable process<\/a><\/li><li><a href=\"#h-bottom-line\" data-level=\"2\">Bottom line?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-is-accounts-receivable-an-asset\">Is accounts receivable an asset?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">So, accounts receivable: asset or liability? When you see \u201c<a href=\"https:\/\/www.sage.com\/en-us\/blog\/glossary\/what-is-accounts-receivable\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>accounts receivable<\/strong><\/a>\u201d on your balance sheet, it\u2019s referring to money you\u2019re owed by customers. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a client purchases goods or services on credit, the amount they owe is recorded under AR. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Legally, they\u2019re on the hook to pay, which means that amount has (or should have) real economic value to your business\u2014making it an asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Think of it this way: if you sold something for cash, you\u2019d have immediate funds in your bank account. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With AR, that cash is coming soon, just not right this second. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the money is on its way, and that makes AR an asset with future economic potential.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You might also hear it described as Net Realizable Value (NRV). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, remember that there\u2019s no absolute guarantee that every invoice will be paid in full, on time\u2014hence the need for a good AR process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-is-accounts-receivable-a-liability-nbsp\">Is accounts receivable a liability?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In short, no. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A liability is something your business owes to someone else, like what you pay your suppliers or any outstanding debts. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts payable (AP) is the opposite side of the coin: it\u2019s how you track <em>your <\/em>owed payments to others. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since AR is money you\u2019re set to receive, it\u2019s not a liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-why-is-accounts-receivable-an-asset\">Why is accounts receivable an asset?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every time you sell a product or service and bill your customer, the transaction is in your favor \u2013 meaning, you\u2019ll have cash coming your way. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once the customer pays, that amount is converted into actual revenue. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plus, many lenders will consider your AR as collateral if you need a business loan. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, if your customers have a strong track record of paying on time, that\u2019s a valuable, short-term asset you can leverage.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-is-net-accounts-receivable-a-current-asset\">Is net accounts receivable a current asset?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. A current asset is something you can convert to cash fairly quickly\u2014usually within the year. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because invoices tied to accounts receivable typically get paid (and hopefully sooner rather than later), they\u2019re considered current assets. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, properties or long-term investments that might take years to liquidate are referred to as long-term assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-does-accounts-receivable-help-businesses\">How does accounts receivable help businesses?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-simplify-cash-flow-and-revenue-generation\">Simplify cash flow and revenue generation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts receivable gives you a predictable cash flow, as you\u2019ll know when payments (which become revenue) are due. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As AR is a current asset, it contributes to your liquidity\u2014so you can fulfill your obligations in the short term without needing extra cash flows. With efficient<a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/cash-management\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong> cash management<\/strong><\/a>, you can also invest in growth with confidence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-reduce-bad-debt-and-collection-costs\">Reduce bad debt and collection costs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If payment for accounts receivable is never received, it\u2019s listed as a bad debt. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But a strong AR process helps avoid this, as you can easily see which customers are good payers and only extend credit to them. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This also helps to reduce collection costs, which include chasing up overdue invoices.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-strengthen-customer-relationships\">Strengthen customer relationships<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By allowing customers to make purchases on credit, you\u2019ll increase sales and customer loyalty\u2014and loyal customers are more likely to pay on time. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As long as you provide clear payment terms and instructions (and remain polite in your reminders), you\u2019ll be able to develop strong relationships.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-an-accounts-receivable-example\">An accounts receivable example<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s an example of how the AR process works in five steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Your company sells a service to Customer X for $5,000.<\/li>\n\n\n\n<li>You send Customer X an invoice for this amount, with payment terms stating a credit period of 30 days.<\/li>\n\n\n\n<li>You record the $5,000 under your accounts receivable. (Meanwhile, Customer X marks $5,000 under their accounts payable).<\/li>\n\n\n\n<li>When Customer X pays, that amount becomes realized revenue in your books.<\/li>\n\n\n\n<li>You then note the payment in your ledger, removing the $5,000 from your unpaid receivables.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-best-practices-for-optimizing-the-accounts-receivable-process\">Best practices for optimizing the accounts receivable process<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Staying on top of AR goes beyond simply sending out invoices. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here are some tried-and-true strategies to keep the money rolling in on time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-make-use-of-automation\">Make use of automation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Automate everything from sending recurring invoices to issuing payment reminders. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Modern software can record payments automatically and make reconciling <a href=\"https:\/\/www.sage.com\/en-us\/blog\/accounts-payable-vs-accounts-receivable-a-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>accounts receivable and accounts payable<\/strong><\/a> a breeze, so your finance team can focus on higher-value tasks.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-simplify-payment-procedures\">Simplify payment procedures<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Spell out your credit policies and payment terms in plain English. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Offer multiple ways to pay (credit card, checks, ACH transfers, etc.) to reduce friction. You can also introduce incentives for customers who pay early.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-track-efficiency-with-kpis\">Track efficiency with KPIs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Monitor key metrics, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Collection effectiveness index (CEI)<\/strong>: how efficient your collection process is<\/li>\n\n\n\n<li><strong>Accounts receivable turnover (ART)<\/strong>: how many times you collect average accounts receivables per year<\/li>\n\n\n\n<li><strong>Day sales outstanding (DSO)<\/strong>: time taken to collect payment after issuing invoice<\/li>\n\n\n\n<li><strong>Average days delinquent (ADD)<\/strong>: how long overdue invoices remain unpaid, on average<\/li>\n\n\n\n<li><strong>Percentage of high-risk accounts<\/strong>: how many customers are likely to pay late<\/li>\n\n\n\n<li><strong>Bad debt to sales ratio<\/strong>: the ratio of unpaid invoice amounts to overall sales<\/li>\n\n\n\n<li><strong>Write-off ratio<\/strong>: the percentage of accounts receivable written off as bad debt<\/li>\n\n\n\n<li><strong>Operational cost per collection: <\/strong>how much it costs you to collect payments<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-simplify-accounts-receivable-with-the-right-accounting-software\">Simplify accounts receivable with the right accounting software<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The best way to simplify accounts receivable is to use the right accounting and <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-management\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>financial management software<\/strong><\/a>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With advanced features and automation, you can save time and money and easily keep track of all invoices and payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, Sage <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/accounts-receivable\/\"><strong>accounts receivable software<\/strong><\/a> automatically generates recurring invoices, reconciles payments, and sends customer reminders. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The AR ledger auto-updates when you receive payment, and there\u2019s automated transaction posting to your general ledger and AR ledger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can link documents to customer accounts and connect the cloud-based software to your banking systems and business tools such as CRMs. With multi-currency support, online payment options, and advanced reporting features, Sage has all you need to streamline the AR process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-bottom-line\">Bottom line?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts receivable is definitely an asset\u2014but it only truly benefits your business when it\u2019s well-organized. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Implement a smooth AR process, keep an eye on key metrics, and use top-notch software to stay on top of every invoice. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By doing so, you\u2019ll keep your cash flow healthy, your customers happy, and your business primed for growth.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to our Sage Advice Newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Get our latest business advice delivered directly to your inbox.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ab515c6e-7e90-4c2f-a67e-113872516e8b\"\n\t\t\t\t\t\tclass=\"single-cta__button button 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src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1327235816-1215x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1327235816-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1327235816-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1327235816-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T09:38:19-04:00\">August 17, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/accounts-payable-asset-or-liability\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tIs accounts payable an asset or a liability?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tIs accounts payable an asset or a liability? Accounts payable is a current liability because it represents money your business owes to suppliers. Learn where it appears on the balance sheet and why this classification matters.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-27920 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters tag-accountants tag-accounting-101 tag-cash-flow tag-cfo business_type-accountants business_type-growing-business industry-nonprofit\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-a-trial-balance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1451456915-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1451456915-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1451456915-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1451456915-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T09:13:03-04:00\">August 17, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is a trial balance?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29572 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters category-strategy-legal-operations tag-accountants tag-accounting-101 tag-business-intelligence tag-compliance tag-grow-your-accounting-practice business_type-small-business business_type-accountants business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/franchise-accounting\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-530281091-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-530281091-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T08:58:34-04:00\">August 17, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFranchise accounting: An in-depth guide\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-27796 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-cash-flow tag-cfo tag-sage-accounting business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/accrual-basis-accounting\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0581-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0581-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0581-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0581-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T08:57:24-04:00\">August 17, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">15 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAccrual basis accounting: What it is, benefits, and examples\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-23456 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-boss-your-business tag-small-business tag-staying-competitive business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-write-an-invoice\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-31T07:18:42-04:00\">July 31, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">15 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to write an invoice and what to include\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Accounts receivable is an asset on your balance sheet. It&#8217;s money due for products or services your company has delivered. Read our guide to learn more.<\/p>\n","protected":false},"author":1806,"featured_media":24375,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[43],"tags":[110,299,168],"business_type":[40,41],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[209],"coauthors":[584],"class_list":["post-27788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-accounting-101","tag-cash-flow","tag-sage-accounting","business_type-small-business","business_type-growing-business"],"sage_meta":{"region":"en-us","author_name":"Elizabeth Ryan","featured_image":"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/08\/BrandShootLDN_Jul2022_TechSoftware_0015-Final.jpeg","imagine_tags":{"209":"Accounting"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice US","distributor_original_site_url":"https:\/\/www.sage.com\/en-us\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/27788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/users\/1806"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/comments?post=27788"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/27788\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media\/24375"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media?parent=27788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/categories?post=27788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/tags?post=27788"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/business_type?post=27788"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/lilypad?post=27788"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/context?post=27788"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/industry?post=27788"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/persona?post=27788"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/imagine_tag?post=27788"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/coauthors?post=27788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}