When identifying accounts receivable is the amount shown, Financial Accounting

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When identifying accounts receivable is the amount shown

When identifying Accounts Receivable is the amount shown the net amount when the line item is stateted as listed below?

Accounts Receivable (net of allowance for doubtful accounts of $485 and $488)

Also in this case 2014 & 2013 is the first figure of doubtful accounts ($485) related to the latest year (2014) shown or the previous year (2013) shown?

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Financial Accounting: When identifying accounts receivable is the amount shown

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Financial Accounting: When identifying accounts receivable is the amount shown

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