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…to students, faculty and staff. Accounts receivable also include amounts due from the Federal
government, State and local governments, or private sources, in connection with reimbursement of allowable
expenditures made pursuant to the University's grants and contracts. Accounts receivable are recorded net of
estimated uncollectible amounts. (See Note 4)…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_13.pdf