Accounts Receivable explanation, calculation, historical data and more. From the Investors page (investors.nike.Com), hover over Investors in the upper left, then click on Annual Reports to find 10k PDF). Accounts receivable, net consist primarily of amounts receivable from customers. Accountants use Excel all the time. Determine the following measures for the fiscal years ended May 31, 2018, and May 31, 2017. Have you received the funds and not cleared the AR? Is the record complete?