NET ACCOUNTS RECEIVABLE is equal to total accounts receivable; minus an estimate for amounts the company believes it will never collect.
BENEFICIARY is a person who benefits from the terms of a trust, pension or provident fund, or other deferred income plan, or an insurance policy. In banking, it is the person in whose favor a letter of credit is issued or a draft is drawn.
SUPPLANT is to take the place of or move into the position of, e.g. the computer supplanted the slide rule.
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