Calculating Accounts Receivable is an important business calculation that tells you how much money is owed to your company. It’s a valuable insight for financial planning and forecasting cash flow. To calculate Accounts Receivable, simply take the total amount invoiced to your customers in a given period of time, then subtract out any payments received during the same period. The resulting number will give you a good idea of what to expect in terms of customer payment in the near future. This figure can also help you track client payment histories and performance over time, as well as identify potential bad debts.