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BP » Topics » Trade and other receivables

This excerpt taken from the BP 6-K filed Mar 13, 2006.

Trade and other receivables

 

Trade and other receivables are carried at the original invoice amount, less allowances made for doubtful receivables. Where the time value of money is material, receivables are carried at amortized cost. Provision is made when there is objective evidence that the Group will be unable to recover balances in full. Balances are written off when the probability of recovery is assessed as being remote.

 

"Trade and other receivables" elsewhere:

ENI S.p.A. (E)
STATOIL ASA (STO)
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