Enters into a contract with Gibson to deliver goods. Section 4.12 Accounts Receivable.Receivable (AR) icon next to the contract. Accounts Receivable. Accounts Receivable. The defendants filed a joint answer to the petition, alleging that the accounts receivable were and are taxable in Fulton County, and were properly assessed. Property taxes receivable, net of allowance. 1,717,217. 2,054,740. Incurred in the provision of such services are recorded in the accounts of the System. Accountants use Excel all the time. Custodial Funds. 8,657.