请解释一下C答案

问题如下：

Question Trade receivables are:

选项：

A.typically reported at gross value.

B.owed by customers for products and services to be delivered.

C.based on the company’s estimate of amounts that ultimately will be collectible.

解释：

C is correct. Trade receivables are typically reported at net realizable value, based on estimates of collectability

A is incorrect because trade receivables are reported net of an allowance for doubtful accounts or at their net realizable value.

B is incorrect because trade receivables are amounts owed to a company by its customers for products and services already delivered, not for items with delivery pending.