Account Receivable basically refer the amount that customers owe to entity once they purchase goods or rendering services on credit. In most case, these receivables are expected to be collected in less than one year.
However, in some case those receivables could not collect in less than one year. We can know these based on the business practices, contract or agreement.
In the case that receivable could no collect in less than one year, the account classification could be class into non-current assets at book value.