Assertion: general ledger's account | /r/CapableOf | represent total receivables
Facets:
value: collectively
type: MANNER
Source sentences:
text: Due to the high volume, it is not practical to record all individual receivables transactions in the general ledger; ABC will create individual accounts for each receivable in the sub ledger to record transactions and transfer the balances of all accounts to a single account that collectively represent the total receivables.