To calculate net accounts receivable, you need: total accounts receivable, allowance for doubtful accounts, and sales returns and allowances. A company's net receivables are the total amount of money its customers owe minus what the company estimates will likely never be paid.Estimated Revenues - The amount of revenues estimated to be received or to become receivable during the fiscal period. At the end of the fiscal period, the. Here's how it works. 2018 budget amendments). There are no income taxes available for recoupment in the event of future net losses. They are used to account for essentially the same functions reported as governmental activities in the governmentwide financial statements.