Organization-Guide/Policies & Guidelines/Accounting/Receivables.md
2022-06-30 17:48:14 +02:00

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# Receivables
## Receivables and other assets
Receivables and other assets are stated at their nominal value. All items subject to risk are written off in full individually.
## Other long-term receivables
Other long-term receivables are generally recognized at nominal value. Impairments are recorded, if write-downs are required. A reversal of impairment losses is recognized when there is an indication that the reasons for write-downs recognized in previous years are no longer present.
2022-01-01 - Version 1.0