How are net realizable receivables calculated? Allowance for Doubtful Accounts plus NSF checks Accounts Receivable plus the Allowance for Doubtful Accounts Accounts Receivable divided by the Allowance for Doubtful Accounts Accounts Receivable less the Allowance for Doubtful Accounts Using a 360 - day year, the maturity value of a 90 - day note for $3,500 at 8% annual interest is: An 83 - day note issued on November 13, 2012 will mature on: February 3,2013. February 5,2013