Complete the State Division of Finance's credit card implementation checklist for state agencies. This guide unpacks the complexities of pre-legal and legal debt collection in Utah, providing you with valuable insights to navigate the process adeptly.(C) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. This Acquiring Receivables Spend Card Module applies to you if you participate in the Acquiring Receivables Program. This tool will help you compare business credit cards so you can find the right card that's tailored to the unique needs of your business. Accounts receivable (AR) is an accounting term for money owed to a business for goods or services that it has delivered but not been paid for yet. You can charge interest on unpaid invoices if you stay within the bounds of the law. Late fees are standard practice in many industries. If a credit card receivable is charged-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding. We are Merchant Cash Advance Attorneys providing assistance and relief to all Utah merchant borrowers.