Pending payments for services rendered but are not yet collected are recorded in the Accounts Receivable. Accounts Receivable Policy (Finance AR Policy)).WHEREAS, the Billing Agent desires to provide complete billing service and accounts receivable management of accounts for the Squad according to the terms and. Accounts Receivable. 137,972. 11,518. In that situation, the AR Loan Agreement and the Rider to. For the year then ended in accordance with accounting principles generally accepted in the United States of America. In preparing and providing this publication, Ellucian is not rendering legal, accounting, or other similar professional services. Contracts receivable. 122,024. Accounts Receivable.