net accounts receivable means the gross accounts receivable 328687

Answer 2
The Gross Accounts Receivable are as follows:
Year	2012	2011
Gross Accounts Receivable	$ 4,812	$ 5,003


Allowance for uncollectible accounts is calculated based on the history of write offs, the level of past due accounts and relationships with the customers. So, this is a reasonably good measure of estimating uncollectible accounts.

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Answer 1
Net Accounts Receivable means the Gross Accounts Receivable less any estimates of the amounts uncollectible from the customers.
Year	2012	2011
Gross Accounts Receivable	$ 4,812	$ 5,003
less: allowance for uncollectible accounts	$ 53	$ 83
Net Accounts Receivable	$ 4,759	$ 4,920

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