Step 1: Compute the accounts receivable based on the projections. To calculate net accounts receivable, you need: total accounts receivable, allowance for doubtful accounts, and sales returns and allowances.I am pleased to present the 2023 Annual Comprehensive Financial Report (ACFR) for the County of. Allegheny County (the County). We conducted our audits in accordance with auditing standards generally accepted in the United. I like the visual of the T account.