Restructuring of receivables in enterprises and its kinds

The article is devoted to the restructuring of accounts receivable. The main aspects of restructuring of debts at the enterprise, the tactics of negotiating debt repayment, as well as the main types of restructuring are considered. In particular, such types of restructuring of accounts receivable as netting, barter, novation, compensation agreement, fulfillment of obligations by a third party, assignment of rights of claim, transfer of debt, pledge are considered.