Accounts receivable (AR) includes which of the following?

Accounts receivable (AR) represents money owed to a business by its customers for goods or services delivered but not yet paid for. Among the provided options, charge backs and force charges are directly related to accounts receivable because they reflect amounts that the business can expect to receive or may need to adjust on its ledger based on customer transactions. Charge backs occur when customers dispute a charge or return a product, prompting the company to either deduct the amount from future payments or adjust the receivables accordingly. Force charges can also affect the amounts owed by customers, typically in contexts where the business has to adjust for certain costs incurred that customers are expected to pay later.

The other options pertain to aspects of customer relations and business operations rather than directly to accounts receivable. Customer complaints are issues customers may have regarding service or product quality, which do not directly affect the amounts owed. Monthly statements sent are documentation of customer accounts but do not encompass the actual receivables themselves. Insurance claims processed involve claims made against insurance policies, which again are not part of the AR that reflects amounts owed by customers for goods and services. Therefore, charge backs and force charges represent financial adjustments directly tied to accounts receivable.