text: **Accounts Receivable**
  
  Accounts receivable represent receivables from customers for collection, transfer, disposal and other 
  services. Receivables are recorded when billed. Accounts receivable, net of the allowance for doubtful 
  accounts, represents their estimated net realizable value. Provisions for doubtful accounts are recorded based 
  on historical collection experience, the age of the receivables, speciÑc customer information and economic 
  conditions. In general, reserves are provided for accounts receivable in excess of ninety days old. Accounts 
  receivable are written oÅ when they are deemed uncollectible. 
  
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