Accounts Notes Receivable (ANR) is an accounting term that refers to money owed to a business by customers who have purchased goods or services on account. ANR is a type of business asset, as it represents money expected to be collected in the future. This can provide businesses with the necessary cash flow to remain operational while they wait for customers to pay their invoices. ANR is often recorded separately from other accounts receivables such as Trade Receivables or Customer Deposits. To keep track of their ANR, businesses must continuously monitor their customers’ payment behavior and adjust their credit terms accordingly.