3Com Corporation (COMS) Message Board

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Technology Stocks : 3Com Corporation (COMS)

COMS 0.00130

-18.8%

Nov 7 11:47 AM EST

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To: Wayne Lian who wrote (12564)	12/19/1997 8:49:00 PM
From: Thomas Haegin	Read Replies (1) of 45548

Trade rec & Acc. rec. My take is that "trade rec." is the term properly used by, yes, trading companies or manufacturing cos. where it's about tangible products. A/R is rather used in service sector cos. that do not sell tangible products. AT&T sure has "A/R", whereas COMS I'd say would very well qualify as having "trade receivables". In the end it's the same: Selling products on (normally) a short-term credit basis. In Switzerland, the payment periods granted to the buyer who "creates" the A/R very often is 30 days. Thomas

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