What is Amount receivable under a claim?

An amount the company demands from its counterparty (supplier, transport organization, bank and others). NAS No. 21 (paragraph 213) lists the following claims in account 4860: prices and tariffs in invoices that do not match the contract or price list, and arithmetic errors; shortages of cargo; defective products and downtime caused through the fault of a supplier or contractor; amounts wrongly debited by a bank; fines, penalty interest and forfeits recognized by the payer or awarded by an economic court. The amount of a claim not recognized by the payer is not reflected in the accounts (paragraphs 213–214).