The amount of increase or decrease in accounts receivable during a specific period. Accounts receivable are amounts owed by customers for goods or services delivered on credit. An increase in accounts receivable means that sales have exceeded cash collections, implying a cash outflow. A decrease in accounts receivable means that cash collections have exceeded sales, implying a cash inflow. The increase or decrease in accounts receivable is subtracted from or added to net income to calculate cash flow from operations on the cash flow statement.