{"id":50425,"date":"2020-06-22T13:09:03","date_gmt":"2020-06-22T10:09:03","guid":{"rendered":"https:\/\/chayatex.com\/?p=50425"},"modified":"2023-04-23T11:11:47","modified_gmt":"2023-04-23T08:11:47","slug":"what-are-trade-debtors-and-trade-receivables","status":"publish","type":"post","link":"https:\/\/chayatex.com\/index.php\/2020\/06\/22\/what-are-trade-debtors-and-trade-receivables\/","title":{"rendered":"What Are Trade Debtors and Trade Receivables?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Looking for more Accounts Receivable tips?<\/a><\/li>\n<li><a href=\"#toc-1\">Common Accounting Terms<\/a><\/li>\n<li><a href=\"#toc-2\">current\u00a0asset<\/a><\/li>\n<li><a href=\"#toc-3\">work\u00a0in\u00a0process<\/a><\/li>\n<li><a href=\"#toc-5\">Want More Helpful Articles About Running a Business?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,\/9j\/4AAQSkZJRgABAQAAAQABAAD\/4gIoSUNDX1BST0ZJTEUAAQEAAAIYAAAAAAQwAABtbnRyUkdCIFhZWiAAAAAAAAAAAAAAAABhY3NwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAQAA9tYAAQAAAADTLQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAlkZXNjAAAA8AAAAHRyWFlaAAABZAAAABRnWFlaAAABeAAAABRiWFlaAAABjAAAABRyVFJDAAABoAAAAChnVFJDAAABoAAAAChiVFJDAAABoAAAACh3dHB0AAAByAAAABRjcHJ0AAAB3AAAADxtbHVjAAAAAAAAAAEAAAAMZW5VUwAAAFgAAAAcAHMAUgBHAEIAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAFhZWiAAAAAAAABvogAAOPUAAAOQWFlaIAAAAAAAAGKZAAC3hQAAGNpYWVogAAAAAAAAJKAAAA+EAAC2z3BhcmEAAAAAAAQAAAACZmYAAPKnAAANWQAAE9AAAApbAAAAAAAAAABYWVogAAAAAAAA9tYAAQAAAADTLW1sdWMAAAAAAAAAAQAAAAxlblVTAAAAIAAAABwARwBvAG8AZwBsAGUAIABJAG4AYwAuACAAMgAwADEANv\/bAEMAAwICAgICAwICAgMDAwMEBgQEBAQECAYGBQYJCAoKCQgJCQoMDwwKCw4LCQkNEQ0ODxAQERAKDBITEhATDxAQEP\/bAEMBAwMDBAMECAQECBALCQsQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEP\/AABEIAQoBYgMBIgACEQEDEQH\/xAAeAAEAAQUBAQEBAAAAAAAAAAAABwMEBQYIAgEJCv\/EAFMQAAEDAwIDAwcHBwkHAgUFAAIBAwQABQYHERITIQgUkRUiMVNU0dIjQVFSYZKTCSQyQlWh8BYzYmNkcZSisRc0RHKBlcGC4RhDVoWjNUVGc4P\/xAAcAQEBAQADAQEBAAAAAAAAAAAAAQIDBAYFBwj\/xAAwEQEAAgEDAwEHAgYDAAAAAAAAARECAxIhBAUxUQYyQWGRoeEHUhMUIjOB0WJxwf\/aAAwDAQACEQMRAD8A\/VOlKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUClKUCsdecjx7HQacyC+2+2A+qi0UySDKGqJuqCpqm61ka1vNdOcG1FixoWcYxAvTENwnWAlt8aNmqbKqfRulCXz\/aZpwv\/APP8c\/7qx8VZ6FNh3KIzPt0tmVGkAjjTzJoYOCvoISToqfalcj6QaJ6T33XzV\/G7xgdpl2uxSLeNtiuM7txUNs1NATfpuqItblqHqrqLp3qnZdA9F8CsUtl\/Gm5FtZfU2moZI48HEZISJyQBlPNROJV+fqlanDmoZiXQD96s8a5R7NIusNq4SxI48U3xF54RRVJQBV4iRERd1RPmWr2ucLnfr2z2itJLXm+K2Fcll2Ga7MmxnHz7o6LLymDCqQioKqbbmG+yl6F22ratav6+aalkWUuWHAkxq1qqwIj10dS5yWUVB5qhw8Jb\/pcAqKom6bqqbkjGZ4W005NnuJ4fcrJaciu4Q5eRS0g21pWzJZD6qKICKKKidSHquydaz6kgoiku1cua7ZCxl+R9nDK2GCZavGRQ7g20a7kAujHcQV+lU4tq6hMUIURU3qVUETbBx9QMDlyhgxc1sT0k3OULLdxZI1PfbhQULfffpt9NZ4SEk4hXdK\/MmxSdOH9Ocpsz+LzJGoU\/JpLFmurT3dW2AI29hOQpinCOzpK3sXQk9CLvXaVyk60YnprhFpwSXid1mxbfHZvl5v8AOdGOotsgPG2Q7kROFuqGW6bD1RVLdNTjSRlylu5XCJaYEm53B9GYsNk5D7ioq8DYopEWydV2RF9FWOJ5Zj+cWCLlOLXEZ9rnISx5AgQIaCagXQkQk84VTqnzVCmE6z3nVbT\/AFVsmSWq3wrtiTEyA+cCSr8Z8CjuoLgGqJxIpNuddk6cPRKxOhV01ItnZJwt3S62WKXenSkApXqSTMSOx3uQpumoecW2yIiJ9bfrtssnGYjlbdM0qDtHdbsvyvUjINKs4ttiS6WS3tXAZ1kllIivgSgi7KqIv\/zB6bboqEm69FqNMc7T3aGyzEMgzayad405ZcQcnOXaa8+6x3hpkOPlxw3PdwQQiJS80uMRRRVF4mybo3Q68pUBZ12m5tm0qwnKcXxZqZlGoiMs2e2PPqrLT7gjurhogqYiZgPTh3Uk6inWs\/as41gwnGL9l+uNpxdi22e2FNErDKeedcdHqrXA4Aoir0ROq7qvpSptktL1K5TxztYZ20\/jF9zS14Utiy26txGYdovHPuVsZeReSslpdvOTpxEi\/ZwCpbD1WnVEWkxMeS32lKVFKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQQnpFg+WY9rxq7lN6srkW1ZA\/bjtkonAUZIg2aGoohKSbKqIvEiV4u2EZdI7Xtk1AZsjhY3Fw87e7cEcDgCSrzxctR34t9jFd0Tbr6elTfSrum0qEIZ3g2WXTtSadZzAsrr1hs9quEedNQwQGHDbdQBUVXiXdSH0Ivprn3J9E9VLoGolivGhwZPk16uUubbsunXFrlsRNkJoI6EpEJqgKIp5uymIrsIpXeNKRlMTZTlS44HqRktj7PTiYJPhuYVdYoXll55nijNMI03zl87qJI0pIibqm+ypXVKrsO\/2V6pSZsiKcLWbEdfbBpLm2jLXZ8k3Ucpus6Q3c5NyiA0wLyAImjanuqjwcSFuioqp06ddmzrRjUaxQNJId1xF7Uaw4laHIt0skWYLbbk5WyQDVDUUJsUIQQlRV2DZURCWuw6+Vd9+U2uRdD9PdSsPm6u4\/dNJSsMHL7e5NtQQZTLkOMStOcMMVRU85FkcPRETibNfQoqtnctJNWY\/Zr0yxM8UmzRsV3KTk2MtSW23psfvTjgCriHwqibpuKF\/8xF2VQRK7HpSc5meVpybofg+c4fr6\/mbmhqYjjmU2PugRIEhhwLUQEi7yFHbcz5CFsKL\/ADw\/OhJWV0m0u1AsPZl1Jwe7409Fvd6O+rAhk80pP8+MgNbEJKPnF0TdU+2unK+0nOZIinJ+S6IajzNGNIrrYLQP8s9MyjT1tD7gIr6IoE4yhcXBxorQKm5IiohJum6VvT9x1C18xTLNOss0luWD264Wdxpi5zpzL6nKVU4BRltd9hVOJVVdl22Tffep2r5tU3WU44wDAbhibFixi99jW3XS\/Wt5mO9kDL8QI5oBIiSkcLciVBTi2XYiX5k3rsdOqJtX2lJmyIopSlRSlKUClKUClKUClKUClKUClKUClKUClKUClaPqjrDhmkce0uZW7c3ZF+llBtkC1WqTcZkx4WjdNG2I4GaoLYESltsiJ1XdURY+m9tbQK2zL1Dn5LdYy2Fi4PSXXrDNBkzgso9NjtuK1wuSGAJOYyKqYqioqdFoJ5pXPFq7dvZ6usmXHbvWSxVgRpsiSs7FLlFBvusM5rrZG4wIo73Zo3Ub34iHbZFVURa7Xbi0Dexe6Za1ccoODYyY8qJ\/JW486Cw\/H7wzKfa5PE1HcZ88XjRAJPQq0HQFKgDI+29oHis28Qrve7+I2OaFskymsbnuxSnGDbgxW3wZVtx5W3Uc5YlxcAkW2yKtbThHaW0p1IzMMFwu7XO5XE7RCvZuBZZYxmYstgX4yuPk2jbZONGKiJKi7rttxIooErUrljJe3ZjNpyxuxxcLysYdtzmRhl6fesEtwzJuC9IF2ELQEr6q40AqCecIGjhCImBLveL9sXQHNM6x\/TnGs0emXvJ4Ea4W5tLXKFowkQ1mMgbpNoDThRkVxANULbptxKgqE2UqBJvbM0ss+T5bi19tWXwpOKZBHxlFTHZb6XSe8yDwNROSBq6agSkgfpKAq4icCiS2+NdtvSLMLreYeLW7M7zBs9kt99W42zF5sxl9mWZti2Astk4jgm2QkJCnUHUTfku8AdB0qEdLO0vYdZNTAxzA+VOxaXhUbKYd0Np1mQbp3GXCcZJpwRUeAoip1Tfi3+bZaj4\/yg+lYamzLObsprBYWJFfhv71qmtuzpflRqA2zDaJpFlNmTycLjSEm4r8yKqB1fSuYY3bw0tkahQbUMuQ7hd7xm13m3ZDFtct4GpEq5SoBNy1FtRiADscG1J3h2cIxX9Fds\/pB2uMd1WzSBgDeJ3yJdZ9tmXMZMeI9JtwNMTpUThKSrYcJKsUi3IBHiNGxIy6qE\/0qEsn7X+i2GXLK7RlN0v1smYa03IuLUjG54K4w5NCCDsbdn85bWQ62CE1xIu+6bjutanqP26NMcf00m5Vg53S93\/yfcJca0FYZ3MinElLFd7+2LfHCBH0Vvie4EVRVUXZFWg6ZpUc5xrnhen16sGM3xL1LvWRMOSokCzWSXc3UYbVsXHnEjtnymhJ5tOI9t1Xpvsu0bO9v\/szw7RAv1wzC8xbbc5b8WJLkY7OBt9GDRt94S5OystmQgbieaJLsq77pQdH0rlXVLt24vh2TS7Rh1kfv8KyWvIpd1myY0uFDKVa+7iUeNLVk23tjecBxWxc4FEenXrv9l7S9nzHE9Wr5iuPXliVpVJutukpdYBsR5kmG24qq07+iYqTSoQovGKEKkg8Q7hNdK5uxft0aP3HTlzNr\/8AymhyrTCgSr\/CaxS5GduGVFJ8XyDkqXdVRt3hfXzF4f0uqb1S7Z2B44uW3XPhmxcdsl\/G2QbtarRMnx1iLBhSe8ynWWyCOKrMQUU1FCRE4d1Qtg6MpUDu9tfs9xchyPGrhmFwhP4u9do1xkSLHNCKj9sHimstP8rlvOgOxcAKRKhDsi7oij7aehMbIsfxO8Xi\/WW75K821Ch3bG58N0RceFll14XWhVllx0+AHT2AiE9i81dgnilRfp12jNLtU8IvGpeI3mY5ilkF9yReJlskxIrjTKErrzJOgPNAUAtyDdEUVRevSoc1L7e+Lw7HZY+j1lud8yW+36BZwhXbHrpF7qzLZN9mUbSR1eMHW2j5SAKq5wuKPEjR7B1nSozzvXzBdOcysen+USblEu+SqLNrfK0yVt70oxdVuOsxAVgXS5J7NqfHtwqqbEm8YdmvtcXrWsMzk5Fh4W9jEcYxzIVG1A9LfklcYL8l1ptkRUzUVZQQAUUyVdtlVUoOm6Vx\/i\/5RnTy+53Y7ddsdyCxYtkOHwcjjTptllrIYekXE4aI8jYE2MbflIkji5am4goS1NmmPaW0g1gy2\/4VgOVFcLrjZOJNbOE8yBiD5sGbLhigPgLzZApNqSb7bKqEi0EqUqDXe2TolHK6RpU\/Jo1xtU+Dbitb+LXFufKfmK\/3YY8YmEde5iRX1RQFejaqvRU3+zu2PolbvKrk+dkkeNYYzT12lni9xSPb3XGW3m4j7nJ4W5RC60KR1Xmcbghw8a8NBONKhL\/4wNERtMq7Sr\/dIXk+HeZs6JMskyPLiBagjnNF5hxtHGzEJcchFU3NHEUd9lrAZl28NB8Ofya2vTshnXPFwuYvRY2PzFGVJgR+8SYzD5NoyTgM\/KF56IIeeSoPWg6MpUO6YdqPTTVzJkwrFRyQL43bmLlOizcdmxkt4PNo40L7rjSNgZAqEKKWxp+jv1rXm+21pIzccitF2tuXwp9gyWRi7URMclyH7pJYZJ504jbIEToA02ZmqJ8mHAR8KONqQdB0rEYjlNkzjGLTmWNT0m2e+wWLjAkIBAj0d4ENs+EkQh3EhXYkRU36oi9Ky9ApSlApSlApSlApSlBHurWjNn1Ydx24vZNkONXrFJzs+03iwvMNy45Osmw6Hy7TrZAbbioSEC+hFRUVKim7dgvSa9O3dbrlecy413C8mMJ24x1ZhTLrHRm4TGF7vxi86PEqoRG2KmagAou1dMUoOdtSex7iuV49mTdhvt3j3vJJF6u0cpT4LEbuE+yFavPEWuLkC2onwoqlxIq7qi8NaMf5NjSzJMSYtuoGa5ldL\/KjRGrrdUkwzJ5GLekJtgBciK2LLTauI0aAjwqZFzOJVWuwqUHPE\/sT6YXbT2dp7d75ks9ubk0fL1ucooTsoLm1DZho4gFG7uQqyxsQGyQKrh9EThQcvinZRwbFdTsf1XayPI512xizDZLaw8EBiO3H7sLBISRorRkioKny1PkgZkQNhU4UoIV\/+FnCv5dSs7\/lHk6lJyR7LBtayI\/c2bi9b3ILzgpyObsbLg7iriohNgqbJxIWD077E2lGl+cY\/qBilxvzdwsNsg2tQkjAfGYESF3Jh11wo3ObcRhBEuQ40JcKcQrXQ1KCCsu7JeIZZld7zJvO84slwu9+g5S0lrlxBC33aLEGIMqOjsY14jjjwGDquNluq8CLsqaw52BNImcWlYTZskzK1Wa42a32i4xY0qI43OWFPdnMSXhfjOIb3OkSOJF+SJHS3bVdlTpylBCWhPZUwTs\/3Bm4Yje8jnFGsa48yN0fjuC3E7\/InIiIyy35yPS3eq7+bsnpTdY8X8nDom+26xc8ozi5MNWgbJaWZk2I43ZowTwnNJGHuyJuDwLtzeYhCZiSEipt1hSg5nPsJaZuu29JWZ5kUGLBh22dbWltkaFdo8W6P3JpuSyxCbEU7xILfkcncREfnJS3DTrsw4Zpdl1oy7FMnyhp61WybaXYrsmMcecxJnSJyo8PIQuIH5RqCtkHQRQuLrvvGsGO5Pl2lmW4rhV6W0X+8WSdBtk\/mk13aU7HMGnOYCKQbESLxinEPpTdU2rgCP2INaL3pRZcSvmI3MDx635k5bYE3Jou0W5SoUDyaTXdTFsWe+x33RBd0EvlDQSNUQOjy7AWkBZrk+bjleZDJy2V3q4xxkweUSpdWbmI8XdeaSDIjiiKbhnwbipLsO1bJuwlpdf3rtJjZzn1lPISuY3nyXcozaTo86eU5yM4hxzTlA+ZqCCglwkomRotQleuy\/2iZ+SaoZRFxAX514g2aTFlXPImX5dzmQ7lbpJx4z4qissG1BcTlyU2bdIEbNQU1qnYOxxrdnGQXHKc+szOMXV6y5jOsLzORm4NjyOdd0lW59DjkhGjTbjhIfAuyii8KEgogdY6m6L4xkmS2TU93UDIsKuuK22RbjutpmRo6P25w2nHGJKyGXBVtCZEkVOBR3LYk3qJonY57OWWWy36U2TKL8dz0ikTojkjlQpMpgbsSXA476S4jkdwSF8DAhb4gTbYkLirUdPOyxqgfYg1J0EySyybffsgdku2qDdrvGlMNvciOQq05GTgaZKS0ZCioh8Sk4aIpqNYAuyVqpA1BPVnTfTWLid7O72gLbDlZCqsW+zhi5RJEV5Y73UEmiyBq3u4QgJASoKKgS9e+w7o\/MnTbfd9Rc0agX5q+w7dY3LrEGLD8qmkif3ICj8xCJWlc2UjQUQl24a26bgWkulVj1Rj3bUG7RbPqJcxevMN2S08lsm3c+5occQZV1vvDroInNUwQhRU4RQq5M0X7IeuljvWnV01J0gjSbdhueOZANuG\/RF7vHnW5uO440gOcKd2lxGZZBuqucacKuHx1KOu\/ZSynO9WdUr9bsFj3GNqJbMNabvLV1GM5HC33iKdwikKmLiE5GYadAw3RO6oiEhkiKGxXv8AJxaNZJae45NnGoV1lcMaOtxmXCG493ONEciR4vL7ryEBtp13hNGkdQzI0c4tlT5l\/wCTg0XzayRrJfsvzh8Y5OGTyyoBGanChxFVUKGoCSBAZVDAQNFJxELhLgqGbj2Oe0Bb8q0+lW6PcncTw+7XOPa7RCv0YSs0db8\/JjyF7zxobLkFxpoxBSe4AVohUVVKlfsq6Mag2bG9RnLxkkxuXam52muAXCYw4y9EscF2QkaSqKibqbjobmIpxjEaVFJNqDcZfYU0eulum23Ib7lV38pXLIrvMdly4yOPS71HbZlOLy2BEVHlA43wonCfXzk2FPczsSYHdsssmfZFqJm18yayMtxEul1W2SnpMRp4XWWHBOErYC2fGouMg298qe7hbpty7j\/ZN7RuLabtWfJNP7jlsCJe3p92xmVmLEdi5Sit5sDdGHI6IXAD4tSFR384NxVc4FcTzr7S3QbtNtSsJu1jwtp6w3NnCMkcuNwvPdDtztusLsByG9EXZ\/iVxwHCUfQPROI90EOoMU0H0b0cYyDTu8ZVfLrJ1ykybfLC6qyjlxeSA8rwj3OOy2BrHB4zcIeMyTcjItt2OdjDTywXO036ZmGbX672a82i7xrjdp7DryhbI0iPDiELbAByACW+q8Io4REhEaqlc39nHs6dp3TS94\/d8g0wZYj49kD2SxbYmQQ+Qjp45OhGyPAZ8tXJasKR7GqpIQyUyF1U\/QDF596umN2u45LZAs13kw2HbhbglJJGHJJsVdZR4URHEAlIeNERC23RE3oIU1V7GunGrWrlq1ovWRZVb7\/ZnLe9ESA\/F5IOQ3HDaVOfHccAV5ziGAGIHuiqKkIkmwaG9mfA9AJ14uGGXC+ynL3a7LaZPlJ9pxEatjDjMch5bYbEQukpr1RV22QfQsv0oOZ7Z2D9LbdZ3LI\/lubz4y45BxSN3mZEUotth3JLhHaBQjDuoupw8RcSq3uiqpedW4aNdljTrQzKr7lGDyrmg345RnAksQUajc+RzzRt1uMEkhQ+gi684gj0RE6VNFKDk\/G\/yc+kmHuPSsaz7UGBMKbCuUaW3Kt\/PhzIjj5R5IH3PdxwRlygVXeZxi8XHxKgkm0XLsVYTdWL\/b5epeonk3KjYm3uA3corbM66MstNhdD4YyGMtCjsPKoELRONCqtqm410RSg5iyrsF6cZfZ34N31G1H8oXF28HeLy1cYgzrsFyaisyWn17rykbVuDFARabBEFvb0KSLmr12KNJMgdlO3O4ZM4M26ZHdX20mMiJOXq2LbZYdGt0BGFVW9l3E+qqSebXQdKCC8K7J2J4dqTYtVJGd5jkN8xy1FZoJXU7eIpGVkWuEyjRGXXEQRTYTNQElUkFCVVqzyHscYPfMluOYQ84zayXiXfpORw5VtlRBK2S5UTus3u\/NjHsEhnliYuczZWgUOBeJV6ApQa\/gOGWbTrC7HgWOg8Nrx23RrZD558bqtMtoAqZdOIlQUVV2TdVVfnrYKUoFKUoFKUoFKUoFKUoFKUoFKUoFKUoKCyl4ybCO4ah6eHh29H2qlO8O+xPeIfFVE5TjDrgNwX391Rd21DZOidPOJK+eUH\/2PN8Wvjq1KWr94d9ie8Q+KneHfYnvEPiqh5Qk\/seZ4tfHTyhJ\/Y8zxa+Om2TdCv3h32J7xD4qd4d9ie8Q+KqHlCT+x5ni18dPKEn9jzPFr46bZN0K\/eHfYnvEPip3h32J7xD4qoeUJP7HmeLXx08oSf2PM8Wvjptk3Qr94d9ie8Q+KvJyzDbihvJ\/eQfFVLyhJ\/Y8zxa+Otfziz3HL7IlmjtyoHFMhyHHlabcVW2ZLbxAiI6OykjaihKqonFuoltwq2ybobN3pxOiw3t\/o3D4qLKcRdu5vfT6Q+Kuai7OGqyxilH2gMwC+Ex3bym22aKrZROU7xAs3ZeJ9Tkim6C0ZqLaAiDtlMv7P2R5W5ik97NpvlTEu\/N2+6S7cMuawL1yjSWiaeOUii63Hi91Vw+YrouGpou5CV2ybodBd5d237k94h8VEkuKn+5PeIfFXP+HaL6pWe+3GZete8zvEBy1LbY1vBBAIT5tOi48pOyXXHDUnm3R414m1aERLgXgHwmhGZQ7ZaLJiOoEnEY1shEw7Dx23lDYdccbkC7I5YzlRXHXHWnFNzmGhMIokKm4SzbJuh0H3h32J7xD4q8JNJRQkiO7Km6LxBsqfern1ND9ZobNwatvaCyxUnEItlMjFIKK2MeQwgNqs1PmdYc4l3NXWSMyLjFG9cxXsi5Xivkxq36vZM2Frsg2QTYacaeRvu9obNWnO\/KscSK0uHy2uFPzvZVXlDxXbJuh1QkhxU3SG91+0Pip3h32J7xD4qh\/s+Ybq5p\/bL7H1Xya65bcbhcnZTE12dzABlXD4Gm2CLhYBA5fQV6qpJtsKKUs+UJP7HmeLXx1Nsm6FfvDvsT3iHxU7w77E94h8VUPKEn9jzPFr46eUJP7HmeLXx02yboV+8O+xPeIfFTvDvsT3iHxVQ8oSf2PM8Wvjp5Qk\/seZ4tfHTbJuhX7w77E94h8VO8O+xPeIfFVDyhJ\/Y8zxa+OnlCT+x5ni18dNsm6FfvDvsT3iHxU7yfEiLFdHddtyUdv3KtUPKEn9jzPFr46JLdeMG3LbIaRS\/SPg2TwJVptk3QvqUpUUpSlApSlApSlApSlApSlApSlApSlApSlApSlBbAToOvIjREnEmyoo\/VT6Vr3zXfZ3PEffVApTjLropEedRSRdx4dvQn0qleu\/Ofs2V\/8Aj+KjMKvNd9nc8R99Oa77O54j76o9\/c\/Z0nxb+Ki3Ax24rfJTf0bq38VCpVua77O54j76c132dzxH31QG4kSkIwJCqC7EiK30XbfZfO+hUr13179mSv8AJ8VCpVea77O54j76c132dzxH31S769+zJX+T4qd9e\/Zkr\/J8VCpVea77O54j76c132dzxH31S769+zJX+T4qd9e\/Zkr\/ACfFQqXp8EktGxIgq624KiYGgKJCqbKioq9UVFrnW39ktcdt8234ZnkzHRMLkUFq1RDixYciVJnO947uxJADeBuVFZF1NnBCEIiYIfCPQ5TZP6lsk\/bvwfFXNN17NOqFztsaxv6xXOPZwy0cslRmICgRn5eeuix2z7yqgGzrbSFsSpyULb9Shysy7GF6n6R3HTbItW5V\/nXPKSyR29Xa0lJdJPJgwBaMVlIROAAC4L3MRUIR83pXouyVqoV7ul8TtP5UMm45FGvQuAy8hsQmueqW0TSb1jq4+h8Cpy\/NVEDqijtDGkGpd+xjTybqLlbjuU4ndSu1xmNsgQSlN1V7uKiSONDylFvdsh3VNyQ03Erh\/RbLr3p3YdNL29DbgYxeLfKiTGGS709EjNiacBK7+bPK\/u3xJzNmRLbhNxDbUcsM52Y9SQjzI8XtH5mPfGJANuvyprrkV96LGZN1pVnImymw6fAaGLfPLk8hxOYs44JZblimIWbGbleJt9l2q3x4b9zlEivTHG20EnXFIyVSJUUl3JV3Vd1Vd1qAMZ7J99stwuj1zy6Xco12tUm2yWOUQI4rzNrA31Q33G+abttdecLlqhnNc3QkHz52wC23LD8FsGMXd0rlLs1riwZE5mIxDakG00IE6LDZcDIlw7oA+aKLsnRKLy2fmu+zueI++nNd9nc8R99UVuJIuy2+Tv06bt\/P6P1q+9+eVN0tspfw\/ionKrzXfZ3PEffTmu+zueI++rZ25myKG5b5QopCH6npJURE\/S+lUr0dwdbRCO3ShRSQf1PSq7J+t9KpQV+a77O54j76c132dzxH31S769+zJX+T4qLOdT022V\/+P4qFSq8132dzxH305rvs7niPvqj39z9nSev2t\/FXxLiREoDAkKQ+lEVvdP8ANQqVfmu+zueI++vLhuFworJj1Tqqj\/4WvHfXv2ZK\/wAnxV8WU44YAUGQ2ir+kfBsngSrSODleUr4i9dq+1IaKUpVClKUClKUClKUClKUClKUClKUClKUClKUES6yaS3zVK44zNteeyMe\/knckvUVsLaMkHrg2rSsOObmJcsQSQ2TYqKmMkk4h4dljWR2YtVFiWKA\/wBqTKWpMSCEB2RzbiJzpAtSuJ9RW48PMJx1qQo8JCixRb25CkzUv59gtyyjI7NfbVcoUaRZkkNKE62d9aUXljlzmx5zStSQWOKNu7lwo44nCXFukYD2Z9Qp9wxe4ZDrpkFzXGTmym\/zVxonpTrVybYe4hmeYrQXEB2FNjGMIrshdNTFsXS+n9nrUO9ZL5SvHaEywrSzIcdZtsBydCXlOXYphNuPMzEVxe6uOQkVBFBBAJBQmxSqE\/sjY5dpGIX243OM9kGMWOBaHr05bCdnSzjzoUnvHeHHifA1CI80i8wiFJRqhdFEug0lGAoncn0ROm6qHxV8WeQ9ChPJuuyecHX\/ADVKk3OdNJeyvlelt9stzHXbIpsK3yAlzoAtPAF0cG1wIKFIJ2Q6Tq7QVNEPiEOcoto3woq9I87+qPwqkMx1U3WA+n\/UPioM1wt9oL\/T6FD4qVJarzv6o\/CnO\/qj8Ko9+PdU7k8qp6fOD4vtr0ktxf8AgX\/EffSpLVOd\/VH4U539UfhXjvTnsT\/iHxU7057E\/wCIfFSi3vnf1R+FU5Lq8kvkz8K+96c9if8AEPiqlIkuKySdzeT7VUfipEF2+T3lWGvyRpuQdNuv6SVco+qpvyXE\/vSrSfJcWISdzeTqHpUfrJ\/Sq47y4ir+ZP8AiHxUo8Pavbptyj8K5Hx\/sR5JjdogY9addbnaLS1YnLNOtFms5QrfcXSji0s2QykgkckHs7zSJdnOMNuAgQy617057E\/4h8VavqTjj+cYjLxpolhOSHGHQeeZR5rdl9t7gcbF1sjbLl8BiJiqiRIip6aVJaLtOOznfsGy2w5dc9UrveytXe23o7qTBCSw8j\/KbcV2W4TqMo82IK+rvCja8KDuKjPYveamzZ\/9UqDJ+i2oF3szsWbleODc3LAmOrLPFu8i4wEnmNkbbkzgUha4uFBQER4uNeIBRqr1nQy4RcRu2NMZMUty6XVi8GdytTUhgnwZZbIXWgeBXW1RrcRI9wVGuqo35ypLS1dXlVgE5Z\/7zH67dP50KqzXlUAHlH\/OtL6P6wajfTXTaRpdY37UV1cuvPlweF9Ywsm42yjTQOPrzD50k0Dide83mEu\/ACJtUizZRq0CdzeT5VpevD9cftq0Lvnf1R+Fa1qTizme4Pd8PanFbyujHI55MK8G26KoONoQK40SJwGCEKkBEPEO+6bF3pz2J\/xD4qd6c9if8Q+KpRaCmuzzlkPOLDlNk1fuuPWaygLS4vYIrkKzqANsC2DcVXyabFFbfVR4VRe8derYrWtaedkO+4Zm8DOLprPer3PYutruc83AnNnciiW+REMH3SnG44jhPA7wmRNgrfLRtW14E6a7057E\/wCIfFTvTnsT\/iHxUot7539UfhXlw+NB8wk2JPTXzvTnsT\/iHxV5OQZqIrFdDdfSSjt+5aRBdrlPpr7SlZhspSlUKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQR7qBg1zzG7WOXDymTaRsE8bm02zCF3nShVtAIi3QkFGu8tkCKnEMheqcOy6cxpVmj0e2Qmddbysq3xBjSXWlmEsh0Gn2zeUVlqiKr7jTyiSEiKxyv5tVFNj1a0rc1MOOA3NmIMeJMhLz4CSuV3hGfzqPu4HIltcleU9sXArh+au9areezVzr61keM5terRLadcd4jekSTNSZu7aiplJQh867CaqCiW8bzSEjQ27Mss6\/pjmU68pPuWrV\/KA08863Cji\/G807l3pBMwfTi4Y5HETdNuHhNERRRKpXXRuVkGHX3Cb\/AJpPuFvvTdtEe8RimLFKIQERAMk3QJHFbBdiFSQ+IiI9xQbKFoPeZGDXTB8z1BueTx7hkVuvKFcme8AxHi3BiV3MRdeMlbJGOVuRlsi8SoXUVyVw0jye+MyIt21JvwxSvEefFC3SZMAmorb6msYjZlIp8bZG2qpwj1AkDcBpEyWsYukWeR7NMgOa1ZAc2SE\/lSUakoEV55fzdxsOfxKjALwo2ZmBbIRJxJvWUZ03y2EkEYOqF6bbadkOTRejk6U3jbaRlDcQxNFacYBeJF3Ns3Gy\/S4x14ez3l8Oe3ebXqtdmrkD8OQT7wyHBeVhu0CYugkwUcR1bU7zOJVIhmGO\/m7lmsc0ey+xXvFrtJ1Xye4N2QpjtzjPvmTN1ceBQBSE3yQEbHg2Dzh3b4kQSIiKXIwuL6E5tj55DJk6yXqdLvT8+QzKchOqcU3mmmopcJPk2Zx22UFHOFDPiXiVEREqWMUtknG7FFs8y7XO7uR+PeXM3N4+IyJEUl6qgoqCm+67Cm6qvWsyjjm3+7OeI++nNc9mc8R99LkO9j6h77i072PqHvuLTmuezOeI++nNc9mc8R99QO9j6h77i1SfkobJirTqJt84LtVXmuezOeI++qckzVkkWOeypt6R99WPIpTpAlEUeQ6m5B6Q6fpJVwksfUPfhrVvcDNYhbxjFVIOqqPTzk+2rlXHPZnPEffVkO9j6h77i1gM6s7uX4tcMaj3GVbDuDPJWQ2zxly1VOMFTp5pjuC7KiohLsqLsqZ\/muezOeI++tc1CxVnO8Ul4tMhRXGZZMuKM5lX2FJp4HR42wdbI04gHpxoi\/Pum4rIEWh2f5d6tQQ83vdsuRpjn8mjRzHWZYo22Sow+2skSUC8xl5W1Qg5w7+ciJWUj6D2WBh10wizlBiWS5Xjyutu8iicYlVRI2nxQhWQikiFxGu6KIJ+iCCuLuGgeUZCtsuGSZpFmXG224LUsd6xsuW1+K1MjPtiUcTb24xijzQQkQjPps2223SzdnOXZsPmYkmURpwyH4p\/nloRyNJVgiVHJbPePzl5zmee5xCpE0wuycvYqNo0306LTWyP247udzOVMgvPSFiqych8EabckvecvMkPKHMcc6cZKnTfqsiTpIKyPyLvR1tera\/XGo9030zPS+xyLWVxK4rJmwlV5I6NE7y+U3zn15hc6S4o8Tr3m8ZKi8I7VIc0nFbFe7H\/ADrXXcfWD9tX4ouO9j6h77i072PqHvuLTmuezOeI++nNc9mc8R99YU72PqHvuLTvY+oe+4tOa57M54j76c1z2ZzxH30DvY+oe+4teDkoaiCNOpuvpUNkr3zXPZnPEffXk3DVRRWDFOJOqqP\/AIWrHkm1zSlKkNFKUqhSlKBSlKBSlKBSlKBSlKBSlKBSlKBSlKCPs6wyTk2QW26tXAEC1RpgsMPQVkttTXVjqxNBFJBR5jkuICqKrs+Wyiirxa5cdPcruKI3A1VvcEo7r5MNso+5ywJuWIgSk6pO8LrsVzdxV\/3Tg6CaomU1Z0n\/ANqBsAt2Yid0iTYzZPwO9LFekCygTY68wORLZ5Rcp5OJQ5p7ela1S89meI5k0fJcazO7WiTGkOPoplJlmvGzdwIUcORxAqrdkJSBRLdjoQk4hBbZhVvGlup2RYTdMZe1TulplXmA7HdlR2pDzkVx2K02RtGrokio6LppwqIpx+ag7KtbpjmJXi1XQ7jdMtv1xDvZyAjuG4jIBxO8sETffYQcAFQiITVkDUUJVWtXb0LusrTy+YPlGeTMkW63ELhHevLLkxqJy3xdabFt14lcAFBtOBwyA0BOMSQjQru46W53NXlLqncBRLoE9o2QkxzYabIyFrZuSgu78aIqGitKgjxNEiIiLhaSj5Sb3UeU9uib7cpfR16\/uXwr6k9F9Ed9f\/8AFagDHeznnke2QpOQ6x3M8hbgwGH5jbT0g2XWYM5h3lSH3ldVDcnm7xKqEKoqDwIoI3J+muB3\/CJdzcu2c3bI2JsW3MshPJwzjuR2FacNFJ0h+V2Ay4RFVPjIiNSThhTce\/f2aR+CVO\/f2aR+CVXPMX1Z+FOYvqz8KFLbv39mkfglTv39mkfglVzzF9WfhTmL6s\/ChS279\/ZpH4JVTenIrRIUaQnT08oqveYvqz8KpSXFVgk4CTp8\/oqwkrKfOUopCkWQnnDsqtEn6yVcrO3X\/dZP4K0nnvDLzCHqHp\/5kq55i+rPwpJC279\/ZpH4JVgs4tP8sMRvGLfnDHlWC\/D5vINeWrgKKF5qoqom\/VN039HoVa2bmL6s\/CnMX1Z+FFpEOTacXXObsF+v0e2w3m22oZRmIbjzcyI3cQkK1JNeFXBcaYaHl7cLZOP\/AM8J9cZZNDpdpw9zFZuTPXMJLsV2akm2mrE82SNTefbU1U3XeIFMlL0sNdNk2XJ6l6DQtS8hl3e9S7bIiS4sSOUGfZglIqx5TcloVc5gkrPNabcVnoJGnnKQqorjbf2eXYeJXHGJWSQpzdxlxpcgH7GPdZrjRkROyo6OojrznGPGe4opMsLwogbKspsGneBu6dWR63P3mRdDkSYBuPlFJspDzYtNuSXeq8T75grjhJtupJvuu6lv82cStiiRpG3NbXfkqn641oWmelo6V2F+0pd\/KPeJsJwn+7ck3TDlNk+955c2S6oqTjvTjVU6J13kac58kCcCp8q2vXp+uNaZfO\/f2aR+CVO\/f2aR+CVXPMX1Z+FOYvqz8Kw1S279\/ZpH4JU79\/ZpH4JVc8xfVn4U5i+rPwoUtu\/f2aR+CVfO9q4QhyHh3JOpNKiVdcxfVn4V4dNVQfMVPOT01YPCtSvidUr7WYUpSlUKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQR\/qBieQZNc7NKsuQu21qyS0uBNgzxc+QJNcCESGKoHK7w2QbEhc5C23BN9XXAtX3IFsjJqFKCRFhNsS5CISq++kaQ2b\/BxbJxSHI8nh9CchWf0DUqv9Y9HXtU58WbEy+VYn7fabpagJmIr6F35YnGRjxihIjUd0OFfneE0UVbTfF3TRPMbleSvTOtWSRHCYeZ5bXetk5smI84Q7v8IKoRTaRBFAFHiVsAVF4tWwyY4Vqc\/flkz9Qp5W9p54wistI2pNnc+8ChEJIvmxFWInVfWdF4eGtN08yS9YzdcVvN\/uAwZ423lGijJkR1YMSe4Te3BRNGx4UICJCUyIj4kQbO6aHt3PMxzksvuKXeNjkDH4cvu6pJa5JS+c+rwqLik8MzqIqIobIGXM4RQMG5olqlc8MfxG\/a33aS8rkdnyr3Z5XJUUG0V0XWEcQEV1x2YJJuXyfdk3VWt1lwMzdMQ1YbejxrDlDrcVZLwOibrjiNRxAzYJSNxXSJXWorbgoabtuSVFRIgUcfA0h1IZO\/uPagyxK73Ubo18hzkZIFhd3RUM9lVoIjg7ptzefuabgm+Xt+k+Rx7lbZ56q37lQpXeH2WBf3lCMonm2HXHXXHDbEDNrhMi3FVVNthQZUGa0W\/wAm6m3Rd218KWMRjUe42m2DEuKXCW+jrznG+8L5CJuEQgjmwqQiioKcScWwpupLuS5XvjnsEnwH31USU0voFzp\/Vr7q+94D6jn3FoKXfHPYJPgPvp3xz2CT4D76q94D6jn3Fp3gPqOfcWgpd8c9gk+A++qciW4rJbwX06eleH31c94D6jn3FqlIkCrJ+Y4nT5wWkC3nyzWISLCfTzg6rw7fpJ9tXHfHPYJHgPvqnPeBYa+aadQ9IKn6yVc94BP1HPuLQUu+OewSfAffTvjnsEnwH31V7wH1HPuLTvAfUc+4tBS7457BJ8B99FmOL\/wEnwH31V7wH1HPuLTvAfUc+4tRWNuss1jgKwnx2kR\/Tw+uD7aqzJh8oR7k+nyra7rw\/XT7aXV8Fjt+aafnMf0gvrR+yqsx4FaDYDT5VvqoKn66VqIhLe++OewSfAffTvjnsEnwH31V7wH1HPuLTvAfUc+4tQa1qDaZuW4Xd8bhsvxpFwjKyy+pqCMubooubgXF5qohbJ6dtvnrTHtPcin5Hcsol7NuXIAcGIrxqjB8EDhbU0LYhachvmGwonFKPYRXiVyVikgqKiC5v\/8A1r7qhrNdClzC\/ZVepWRw3FyJhtqMFwx1mf5PJtuMLO3N3Rxtt1l19GVRGyOQRKO4oauBTl6P5GeEyMNiXrkxiuMmRCRxkOKO05bzjAJuNctZDjcg+9C6acxSABUlIecm46U4jcsExtuwXScc11SjqrgoqNoTcVhkyTiJS3ccaN8t1VeJ4t1NdzLSHOz4DmnrmB+X4BA9OW4OuLYy5bkjyckXnK3zurvPTvnM4t+ciF6U463fSjAR0zxhMcS4tzUN1p5TYglFaRxI7TbhICmaorhtG8SqSqrjxqu6qqrYkb\/SlKxDZSlKoUpSgUpSgUpSgUpSgUpSgUpSgUpSgUpSg0nNbNld3k29zG54xEhSVkPqrij3geERVhdkXhEwVxFPqoLwqKKvUdLHT\/WWO5Dfg6mlG4iN66CscDSQ6ltcYb4N081Bk8l5URE4ka2VOpIu1Z1hMnKL\/bbqFwbALTGljHYkQFlNtzXVjqxNAVJBR5jkOICqirs+eyiirvhn9OMldUNtTMgjttPOK20wshNmDCShNqZmamu7zBCZ8RCsdOHZF2TU8sMXP0w1Lbz7IMws2X90j3S9s3JhhXz4jhpCt0Z2AW\/EDTalCkPCYiRIUlVHg89T2fA7RqZZmnYWZ5GWQm6yoJcQFqPsqGaiaR0DYTITAVRCIFRlC2RSXiwDel+ZzYtuZyXUidcHbbOKYJtRJEVV3OaqChi+rgogSmW9+NV4Yw\/T0tsr061CcQ5WL6gXcQlPykkRGVdi8EZxWjbRokJRB0HGj3c4d1GQW\/FwoBSjhjbtg3aBs+PYvaMIvFpZctU6zDeXRlOI\/eorbrbc83HHUPlm60PMUhQnRUSRDNT3rY0xTVuHBnOMZZFmXKQ020MqQJR2wJI8RsnOUzsKmrrUlxFXfZHBDZR9GMlaJXaRnuSZ1D1DvFtcyYxR2PCictyM0MKGwANyFRSXhdim8nEiju6qCA8TpO56JgWatzpMqbqnfX2helFb2m4atow040rbYPdVWQoboXEvCvEKKm267qk4b3Z237Zb2IT4OOE0PBxJsu\/Xp6V3q\/SQapukV1U\/9PvqJ7hppnryJCterd8iQEmhI4CjPOP93SU46cfnk5xbEy4jXGu5JwCv9GpNtZLBtsWE87NlOMMg0b7zSq46SCiKZKgonEq9V2RE3X0UqThec8\/ZHfAffTnn7I74D76897D1L\/4Je6new9S\/+CXuqD1zz9kd8B99UpDxqyf5q4nT50T31772HqX\/AMEvdVORLBWTTlPp09PJKrHkeJ7prEIe7Opuo\/R9ZPtq555+yO\/5ffVrOlAUQkRp9N1HqrJfWT7KuO9h6l\/8EvdQeuefsjvgPvpzz9kd8B99ee9h6l\/8EvdTvYepf\/BL3VB655+yO+A++nPP2R3\/AC++vHfWk9Lb34K0762nVWn+n9SVKVa3V0ljt7xXE\/OY\/p4fXB9tVZ7xqyP5q6nyrX0fXH7aoXOa0cZvhB7\/AHiOv80XrRqtMlATQJyn0+VaXqyX1x+ytQi555+yO+A++nPP2R3wH31572HqX\/wS91O9h6l\/8EvdWRqGqeO37NMPmY5YLi5a5Uk2iSQhiBCIOCSohKJim+2y8QGmyqmyKqEOg3zS7UO9zJN2dvbDBSozqOxFkvq2ZPW+PGQDVSVRFl5k5IEK78bhbKBKThbfnWnrWZyZrhPgyzObhtSGX7ebwSAjk8Qg4nEnEHE9xIibbGAr13WtKuGg1xvzpXC8ZFz5EmCsaWEu3uSO8L3CPHbR4+JOajL7Byg2QPlHlUeBdyK0KoaS543p+OJFk4uTidUjklKeTm7WhIPPUkLi5iv\/AJ6qIv8AO7edx\/LVvWlWKX7C8Ybs1+uKzpKLG+UFwnATlxWGSJCcVTVXDZN4t9143i3Il3MtFb0GuA6fu4OeSMHxvjKWQVoe+Uk+S1hlIcHm9XFf4ZvEiovNTfdT+VredLMJPTvHQx47gU3iNlwjCGcdtDGMy04QiRGqK44048SqSqpvGqqSqpKiBv1KUrMNlKUqhSlKBSlKBSlKBSlKBSlKBSlKBSlKBSlKCK9UtHx1LynH8kTIHLVJxlqQMQ24Lb5g87JgPo8BmvyZCMIw6JuqPruqihA5hHdBcimY9Ds8vWDLpEiDHlMJKO4TG1eR8Zm6ui3JFXOEpLCjxERCkUBFR4tx2bUrB7nl9zF+33+XbgWzXOxvC004WwzCiF3gVBf51ruqoKL60uqbLvoti0Pyq32OFa5epFzlToONSLB5QKI+shx12JbWVlE4pcfM5kB13dSUkV9BE9g3XVSzE0zEPQu7W7UW+Z\/bM3GGeQZDbrzJBm2EMhyPGt0OIcJyQj\/E4yfc+YnGi8JGvQk4lPC4zoBqczj9qj5JrtkpT2rW7HmDDmzDaKU7BSO46jrkjmubO7vCqqPCWygLW61ux4vlXlJHUy67tQkiA23CjKbOzqOyDcUnCbMnEMHWB4vNMVj8SFu4aVZXrAcpmXO\/XyzZbJtt1uzMZuPLbtgEkPliyjgihNq6ouco0UVf4B5nEgcY8ZKkuGNHRDNRuqSG9bMpCEN1gzxjEbri8mMDwJGU3Hy3A0NlSVU882VM+Yp7jNXGvqi8EqLcexrPGrsxdrvm1ycioCqsFltwhB7ltiRERCvGKkDiq3sKDxIoKi774xcF1JS5xlb1Uu5W9tsm5LHIcF804TQFacUS4FRxxXCUxd4+U02iAKOIapLhMvGvqi8Epxr6svBKtkubaIid2lrsnp7ufX91PKjXs0v\/AA5+6pUlwuuYvqz\/AHU5i+rP91W3lNr2aX\/hz91PKbXs0v8Aw5+6m2S4XPMX1Z\/uqlJNVZJOWqdPn2qn5Ta9ml\/4c\/dVN+4tm0SJHlJ036sGif6Vak4+CpPNViEnAqdR6qqbfpJVzzF9Wf7qxs+5NrFJO7yk6j6WDT9ZPsq5W5tIqp3aV0\/s5+6lHHxXPMX1Z\/upzF9Wf7qtvKbXs0v\/AA5+6nlNr2aX\/hz91TbJcIw1R0NtmqV9O6XcLSbBW5u3nHlWhHlfVudGmNK8aOgrjYOxRVGl83zi33RSEsPA7PT8TE7jjUrJYU0LhLjSnwfsg92mONGZE7KYR1Eeec40Uz3FFJlheFODZcnqjpxd86vSXWy5LMsYnGhRJfLgiZyWWLgzKJniVpTADAHmjRSNsxe89suHzsZZ9JL9BxZ7H7hlJ3F2S7EflCdvNuNPcaNxXHXWxTzSd5gcSCqind2kRNt0q1JcNh0z0tTSuwPWkbqk\/vEyC4r3d+QTphymyfe88ldkuqKk66u3Gq+hOu8jTnVVoE5ap8q2vVU+uNRzgOHy8DszsK4XiTdDekW5SkHGcFZDrQstuSXOLdOc+Yq4W3zknpLci36Zcm1bFO7yURHWl3Vg0\/XT7KV4RkeYvqz\/AHU5i+rP91W3lNr2aX\/hz91PKbXs0v8Aw5+6ptlbhcca+rLwSnEvqy8Eq38ptezS\/wDDn7qeU2vZpf8Ahz91WpLhccS+rLwSvDpLsPmKnnJ6dkql5Ta9ml\/4c\/dXzvoPmLYsSB6+k2iFE\/6qlKkuF4nor7SlYhopSlUKUpQKUpQKUpQKV5QwX0ElBMSRCFd0XqlB6pXzdK+0ClKUClKUClKUEY6k6WT87yyyZPaszl2CTYYlwgosaLzScCaUNHSReJEEkZjugCqhcJug5sqN8B6vpt2er1prgeNYFbtTbi5DsER+G6MeG9CalCc05IrwMPCTRChIHEJ7qgruvCRCs1I8TLzqch00Uk2UERU\/RSvve19kkfcT31efgzCJR0TyTkC9I1WvUy6NeUSZnTGHnDYckw+7orXC6BNiBfKoIEmxESCo9FTzK0XzaRGFkNb8rYcWOUR51s5HEbKLGVvZFdVAcRWHt3kTmEkgkJVRNllzva+ySPuJ76d7X2SR9xPfTkRcxpZqHGnypbWs13IJcrnG27CeNEDv6SVQU5yCBKwIxfMRA4eIkBFIkWrcdIJ9yt1nSRlpO3qx22fAh3uTa1fnMuSB4RkNvEfNbcFEHiUDFHNlReEVQUkzva+ySPuJ76d7X2SR9xPfU59BDzWjupjtyt8uZrhf22YbsQpYRAkD5Q5MVGlIkcdMWeJ3idUAThL0Oczoo3c\/SLOZkk342s+SRAdmTZLjQJIJFCQ+6fLFVd8xAaJloEToHKIhQSPcZW72vskj7ie+ne19kkfcT3059FWeOQXbFj9tssu5z7o9AiMxnJ0sVJ+SQAgq64u3UyVN1X6VWsjz2\/Vu\/hl7qpd7X2SR9xPfRZm3pivp\/wClPfSp9BV57fq3fwy91eJLwKwSbH6PnBfdVNZ4ptvHeTf0bonX99eX5akyW0V7qnRdk\/u+mrET6JL7PdEopJwnsqh6QXb9JPsq4R9v1bv4Ze6rKdKUoZIkR9N1Drsm36SfbVwsxEPg7q8hKikg7Juqb9V9P2pSSFXnt+rd\/DL3U57fq3fwy91U+9F7HI+6nvr53z+yv9PoFPfUr5KjLUfRlnP8qayU5ltbQYLVukRZdjSSE6MM1iUrD5cQkbS8hRQFVRTmEuy+ch4OydnZ62YNOwa45cxeY1wnNT5JzrCJDNMC697FDRZKkKNpuZdFZbVE2ThqZyniCKpRn0QfTuKdP319Sai9Eiv\/AHU99Kn0RHmnGmi6X2R+2neiuJS5cJ15\/uisnIeDlNuSXl3XmSXiDjdd6cZKnTdN1kKY8BNAige\/Nb6q2v1x+yrW5yuZHBEjPoveI5dUROiOj9v2VVmyiVsfzR9NnWuqinrB+2tULznt+rd\/DL3U57fq3fwy91UO\/j1\/Nn906qnCm\/hv9i1672vskj7qe+s18l5Vee36t38MvdTnt+rd\/DL3VSWYqJusV\/ou36Ke+izNlVFjPbom69E99Kn0OVXnt+rd\/DL3V4cfBeEUE0VST0gqf61575\/ZX\/up76+d4V0hFI7w+cm6kiIifvqxHySbpeUr4nRNq+1mGilKVQpSlApSlApSlB+E+l3a+7RGlCsMYvqZc3ILHQYFxPvkbh33UUB3i4EXr+ior1XZUVa660w\/KxPJ3eDq9pqJjuqO3CwP7Eg7eb+bOrsq77b7Oom26on6tfnG0G9XTQqiIteMw7j1Gh7uT+mOo9j+0d1if4+jETPxjifs\/bnAO2z2a9QwZS3amW+1yXRRVjXneCba\/VI3dm1X\/lNevT01NtvuVuukYZlsnxpcdz9B1h0XAL+4kVUWv56GE2JFFV3+xa3bEMqy\/FnXpGM5PeLK9IUVfftdwehvOoPoQnWSE1RPo4tvsrv6Pf4njVx+jyXcv0jy5z7fr\/4y\/wBw\/erdPppun0pX5M4b22e1Di\/ALeoMO\/sgHKCJkNsbkDsifM8xynuLZNuIydVfnRV61NWM\/lNshtzQpqVoVcZAAYtlNxKa3cBc3RPPSM7ynhFOu+yFtt6V6V9jR6\/Q1\/dyfnXc\/Y\/vHaZmeo0Zr1jmPrF\/d35ulN0+mubMC\/KFdljPZb1tjamW+0XCN5r0S+cVrdA99lBO9I2hki+lAUlSp3tuZ45dorU2BdWHo74obboEhNmK+hUJOip9qLXbuHnZ0dSPgztKoMTI0j+YkNOf8hIv+lV6rj8eVqjvLddQ2nNlJFRUbUt+ifQlVO8terd\/CL3VWpSrSIpR7y39R38IvdTvLf1Hfwi91VqVNsKo95b+o7+EXup3lv6jv4Re6q1KbYFHvLf1Hfwi91O8t\/Ud\/CL3VWpTbAo95b+o7+EXurUtV8Kg6o6dZHp7N4W2b\/bJEFH3oRPJGdMF5T6Au3ETbnA4nVF3BFRUXZa3OlKgc9RuzrldsQGrNqzdYUSE84tuhR482PFhsk1PbEBYYlNgnCEuGicKDssFDVON0yTLYPoll2G5WOTSdVbteAelDIuMN+G6Lc1BtMSEhn8qvE8hwxdRw+NNjMeDiUXBm+latJi1jLc5kUm2mnVNVRUTlF185F+itF\/2eyf9uX+1oLgjbKY+ljKOsMnHHQ5yu7IZJxMChIJKjaoLi8PGKq0BVJFKhEKPeGvqO\/hF7qh3VbQkdUctHJH8kkQIyY5IsDsMYRuo+rk+FLFw+MlaIBWErZNE0QuA+YkvD0qaKUVyc\/2TdQshtNri5LrA4zJgWi3Y7J5FkSUs23QprZoJPPLzBWWwwHeG+oKbpoqOgIouxW3sv3KBp7d9O3c7jSoN5vLV8lIWMo0Eh\/zFfF4GjDmNuOBxoJLuHmCiqAIi9H0q2If0Y0fuGkliuVrl5XLyB65XCFMdeOE4yrjjTbDb0hziM+N94miedPdOIzXpv1KU5riOsiLbbqrzGy\/mi9CGir830ItXtKWlIutOmtwt2ul91VG4NDb7tZGLaUTuZG+48BjwlzCTiabAWy2bElbMnyJQAgUnZL7w19R38IvdValSrVDWrWh66nnk4fylftrORWu3weELebytOxHn3W3TEyVt0N5C7tKCbqAqhISIqR7knZUzjMXrtd7pq0caXfYUWPIjP481cm2eTGjNttk4\/wCc+0LzL0km1EW3HXlJQFU3LqelWxzA92TLwemE3SyPqNHj2ty5u3KE43jag8y45bnou7xNuh3hxt9xqY26WzgusBuRbCQyboLpVL0awdnDJORPXwwcjuLJ7kcYVMIkdh1zgIzVCedYckuKpKquyXF6qqqspUpY+J6K+0pUClKUClKUClKUClKUH85LQpv6KvGgRdlqi0P0pV2yPzbJX51qZP7L6XS5heQ2uIk6VstvY6oifPvsm1Yi2s7qmyIq\/N0\/j\/pWz25hF4U2Tp9Hprjxj4u9qZVHDMW5jom3T6Onz\/x\/olbRbWE6J129Ho6fx\/4SsPboyIqLw9PnRP4\/jatotzCJwqo7fbtv\/H\/tXNjD5+plflWuGIY5lbSRsmsUC5s7cO0tgXDDb5hc\/TD0Luoqi7Ita6xokmJyvKWjmpmY6dzebxkltuLrsXg26jylMTX7eJ0k2RfNWpCgtcIboCCP8f8Av4L9NVzLpv6NvmX+P7\/Bfpru6PWa+h7mX\/ry\/cvZztfdJmeo0ov1jifrDV7d2le3xpUJod1xfU2CJDwLMioklod+iILax3DIuvo5uyovX6ZOxH8rvZLXcismr2kuWYjLY2beWHIGWoup0LjZeFkwTf5vOVPR9taBOdREVNvs6\/x\/Gy1rV8bhXaI3b7vAi3GIy7z2os6OEhkHOqcXA4iihbdFXbfqtfR0+81Mfxsf8w8Z136aRlE5dDrTHyziJj\/q\/LvjTr8oP2c9QQZCzax4\/HkvKgJEve9te41\/VTnoCEvzeapIvzVPkHP2JTISBYbebcRFRxl5CEk+lPp8a\/C7I9DdNLqqFBgS7E8pbq7CeV1pEX0qTTyqpfYgmCelPRttrdixHW7St9yXovqvPhJNeIXWLddnLU8YB1E3wI0aJF+YUcNd\/mr6mh3Hp9bjHOp9JeG7l7Gd37Z\/Vr9Nux\/dhzH08\/Z\/QSxl9ocRENXWv+cPdvWQZu9sk7IxNZJV9CcSIvhX4aYx+Uh7X+l78eBn0eBf2EBNmr9Z+7PG36NwcZ5Skv8ASJD+3ep\/wT8r5p5PbFjUrSq+2d5SEedZpDU5lUX0mQuKyQon0JxrXdjLLzDy+WjoxlOM3jPpL9VhNFTdFRU+yvdciae9tns0Z84jOJa2WWPKUULu9weO2OEq\/qoklG+MvsHep2t+XXF2O1Lh3VuTHeRCBxFFwSFfQqKnpT7UWm+vKfyc5e5lEpFpWlsZtNFE58RpxF9Koqiv\/msgzmsElRHozwKvpVNiRK1GcS48uk1cPMNkpWMZyKzvp5k4BX6D3H\/Wr1uQy6nE06Bp\/RJFq3EuCccsfMK1K8ov016qp5KUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKUpQKVZzbvbLb\/APqE+PG8w3d3nRDzATcy6r6BTqq\/MnWqsGdDucJi42+UzJiyWxdZeZcEwcAk3EhIVVCRUVFRUXZaCvSlKD+dNsV+ishEZUyRE6+iuzA0\/wAD\/wDomwf9tZ+GrxjAcEQU2wqwp1\/ZrPw14HLp7+L+v9Due2L2ff8ADki3R1TZFXbb7a2i3Nb7brt\/d++uo4uC4QgpthtjT\/7cz9P\/AC1mouE4YK+biNlT+6A18NTDpvmandZ\/Z9\/w5qt7C9E+f6U6\/wAej\/StptzCLsvoRP8Ar\/H\/ALfbXQcfD8SRQ2xa0J6P+Ba+z+jWXiYpi6IG2N2pOqf8G37q58en48uhqd0ua2ff8IAEeEURE4dumyr6P42\/d9tUZJqIKnVPt+j+Nv8AX6a6RbxfGVRN8dtn6Kf8I3\/Q+yrZ3FsYVOuOWtensbf0D9la\/l\/m68dz\/q9z7\/hytOdXzum23\/X+PR\/rWvTnkFST+\/011tLxHEyHrjFpX0+mE19n9GsU9hmHrxb4pZ\/8C19H\/LXHl0\/zd3S7nH7Pv+HH097f9bf+P4\/fWtz3RIV36p6ftrtSTg+FL6cQsi\/\/AG9r6F\/o1iX8EwhVVVw2x\/P\/APtzPw1wz09x5d7S7t\/w+\/4cWu3WWyCsC4jkcyRw4zwI4w6u367ZIoF9GyovStVumIYNeOWs7G+5uIRk7ItbysG6pejiAkNpERf1Wwb+jf6O7H8CwVT64XYl6\/s5n4aorgGB\/wD0TYf+2s\/DXN0+Wv0\/9vOYfK7p0fa+7xMdX0uOU+vifrERL87ZmjymQDj2SQppmvCjM5O4ub9f1iImUTonUnB\/u+eqVky\/XXRI4k3G8oy3E2pJm9GOHMeYjSuBdiIeFeW8KKmy\/pJ8y1+iaae4Cq9cHx9ev7MZ+j\/lq+suE4ZGmssx8RsrTco0ZfEIDQo62SrxASIPnCvzovRa+90ncNbOdupUvybv3sZ0PTaWXUdHllhXwu\/9S5ZwD8qN2ocNR1jJ5tizJoiRE8r25GXmUT0oJxVa3Vf6aGtdLYD+V50vupNRtSNM79j5lwiUm2SG7gyi\/ORISNGI\/wByGqfb6ahPVXTvT+BqJf4cDBcejR2ZzottM2xgAAUX0IKDsiVqf8h8K4kT+R9k\/wC3tfDX2NuOUXT8zjqNXSmol+lOBdtHsvajtNrj+smPx33DFpI12eW2vk4XRBEJKApqq7J5u6KvTfeprZdVURyO50URJCBemy+hd0+Za\/G3+Q+FJvth9k\/7ez8NS52dJ03FM7tVtxaY\/Z4kt1EkR7e4sdt5EVNkMQ2Qv+tZywrw7Ol1c58ZQ\/UJi+3SKnyVwc\/9S8X+u9X7GZ3NrZHeS8n9Idl\/cv8A4qmDDKim7IfN+qn0V97uxt\/MN\/dSs7pjxLsZ4aeXnFk2c6YXpIhkP2gaL\/rtV+zltle2RZJNKv1xX\/VK11I7G38w391KKwxt\/Mh8\/wCqlXfMOHLpNKfDc2Lnb5CfITmHP+VxFWrniRfnrQkYY9PJb+6lX1rccCUIA4Qjv6EXZK5McrdXV6aMOYlt9fa8h6E\/ur1W3UgpSlFKUpQKUpQKUpQKUpQKUpQKUpQYbIMdav7SNnOmwzBt9tt+I4IONq62TamKqi7EiFuK\/MvXr6KyNuhR7bAj26IwDLEVsWWmwREEAFNhFET0IiIiVcUoFKUoP\/\/Z\" width=\"252px\" alt=\"accounts receivable normal balance\"\/><\/p>\n<p>We already know one account that\u2019s used to record information about uncollectible accounts \u2013 it\u2019s the allowance for doubtful accounts. The account that\u2019s used in partnership with the allowance for doubtful accounts is called the bad debt expense account. The accounts receivable aging method is a report that lists unpaid customer invoices by date ranges and applies a rate of default to each date range. In the example above, we estimated an arbitrary number for the allowance for doubtful accounts. There are two primary methods for estimating the amount of accounts receivable that are not expected to be converted into cash. The income statement account Bad Debts Expense is part of the adjusting entry that increases the balance in the  Allowance for Uncollectible Accounts.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Is an increase in accounts receivable a debit or credit?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>To show an increase in accounts receivable, a debit entry is made in the journal. It is decreased when these amounts are settled or paid-off &#x2013; with a credit entry.<\/p>\n<\/div><\/div>\n<\/div>\n<p>A debtor can be an entity, company or a person of a legal nature who owes money to another party. Creditors and  Debtors might seem like simple terms, but the practicalities of applying the two terms can be confusing, and this is mostly the case if you\u2019re a business owner. So, it\u2019s important to understand the difference between the two terms; debtors and creditors.<\/p>\n<h2 id=\"toc-0\">Looking for more Accounts Receivable tips?<\/h2>\n<p>All customers are billed a month in advance of service delivery, thereby preventing any customer from receiving services without paying the bill. In other words, its accounts receivables are better protected as service can be disconnected before further credit is extended to the customer. Selective receivables finance \u2013 Here, you can choose which receivables you\u2019d like to sell for early payment, and the funder will pay the full amount of each upfront. Rates <a href=\"https:\/\/menafn.com\/1106041793\/How-to-effectively-manage-cash-flow-in-the-construction-business\">construction bookkeeping<\/a> are often more competitive, the funders are less involved with the customers or clients, and this agreement is not recorded on your balance sheet as debt. On a balance sheet, accounts receivable is always recorded as an asset, hence a debit, because it\u2019s money due to you soon that you\u2019ll own and benefit from when it arrives. Net working capital is a common measurement of a company\u2019s ability to meet its short-term obligations with its current assets.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"255px\" alt=\"accounts receivable normal balance\"\/><\/p>\n<p>Purchases has a debit balance; its contra accounts, Purchase Discounts and Purchase Returns and Allowances, have credit balances. Sales has a credit balance; its contra accounts, Sales <a href=\"https:\/\/www.bollyinside.com\/featured\/the-primary-basics-of-successful-cash-flow-management-in-construction\/\">https:\/\/www.bollyinside.com\/featured\/the-primary-basics-of-successful-cash-flow-management-in-construction\/<\/a> Discounts and Sales Returns and Allowances, have debit balances. Accounts Receivable has a debit balance; its contra account, Allowance for Doubtful Accounts, has a credit balance.<\/p>\n<h2 id=\"toc-1\">Common Accounting Terms<\/h2>\n<p>Trade creditors \u2013 Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment must be made. Prepayment \u2013 An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, then transferred to expense in the period when the benefit is enjoyed. Goodwill \u2013 The excess of the fair value of a business <a href=\"https:\/\/menafn.com\/1106041793\/How-to-effectively-manage-cash-flow-in-the-construction-business\">https:\/\/menafn.com\/1106041793\/How-to-effectively-manage-cash-flow-in-the-construction-business<\/a> and the value of the underlying assets recorded in the accounts. Deferred income \u2013 Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting period, to when the service is provided. All short-term investment balances held with the National Loans Fund at year-end should be recorded under \u2018receivables\u2019 , along with interest receivable on the investment not yet paid over.<\/p>\n<div style='text-align:center'><iframe width='569' height='312' src='https:\/\/www.youtube.com\/embed\/e9Y4KwdBm5Y' frameborder='0' alt='accounts receivable normal balance' allowfullscreen><\/iframe><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Looking for more Accounts Receivable tips? Common Accounting Terms current\u00a0asset work\u00a0in\u00a0process Want More Helpful Articles About Running a Business? We already know one account that\u2019s used to record information about uncollectible accounts \u2013 it\u2019s the allowance for doubtful accounts. The account that\u2019s used in partnership with the allowance for doubtful accounts is called the &hellip; <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2339],"tags":[],"class_list":["post-50425","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/posts\/50425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/comments?post=50425"}],"version-history":[{"count":1,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/posts\/50425\/revisions"}],"predecessor-version":[{"id":50426,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/posts\/50425\/revisions\/50426"}],"wp:attachment":[{"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/media?parent=50425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/categories?post=50425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chayatex.com\/index.php\/wp-json\/wp\/v2\/tags?post=50425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}