Receivables from trade credits, the supply of goods and services

Receivables from trade credits (transactions with deferred payment) granted to recipients of goods and services, receivables from advances paid to suppliers of goods and services and other charges due to the discrepancies between the transaction date and the date of payment associated with the transaction.
This item includes, among others, receivables from deliveries of goods and services, advances paid on delivery on intangible assets, fixed assets under construction, receivables from taxes, subsidies, social and health insurance, receivables owned foreign checks, prepaid expenses, accounts receivable associated with participation in a system of shared management of financial liquidity (cash-pooling).

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)