We're going to walk you through how to calculate accounts receivable in this guide. We'll demystify a myriad of different formulas and ratios you need to know.Revise the method used to calculate the estimate of uncollectible accounts receivable so that the amounts more accurately reflect historical data. • Calculate 20X8 Sum of Cash, Marketable Securities, and Net Accounts Receivable. Grants Receivable (incl. capital). Accounts Receivable. The passenger airline operating agreement specifies a residual ratemaking methodology for the calculation of airline rates and charges. Other Accounts Receivable.