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Related to collectibility: collector's item
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Synonyms for collectable

things considered to be worth collecting (not necessarily valuable or antique)

subject to or requiring payment especially as specified

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References in periodicals archive ?
The company also recorded a reduction in maintenance reserves revenue due to uncertainty about the collectibility of the related receivables.
Kadiev was highly critical of the rates of collectibility for the present year, claiming that even with the budget update, authorities such as customs will finish 2010 with as much as BGN 0.
80-361, confirming that a taxpayer need not recognize interest in circumstances for which there is doubtful collectibility of such interest (the doubtful collectibility exception).
Determine the degree of accounting risk posed by the company's business model, considering collectibility of receivables, as well as the long-term or short-term nature of revenues and credit policies and terms extended to customers.
Practitioners should be aware that the DOR can compromise proposed assessments using three distinct theories or methodologies: 1) doubt as to liability regarding tax, penalty, and interest assessments; 2) doubt as to collectibility regarding tax, penalty, and interest assessments; and 3) reasonable cause regarding penalty assessments.
Moreover, inasmuch as the Court of Appeals upheld the 6 percent cap for annual MCI increases that may be passed onto rent stabilized tenants, the expedited time frame within which an MCI application can be processed becomes crucial for collectibility.
As a result, fans have overwhelmingly responded to our toys, including the collectibility of our 4" figures, the oozing DNA slime bubbles in our 6" figures, and the Omnitrix role-play device that allows kids to re-live the alien transformation action from the show, as if they're Ben themselves.
7122-1 provides three grounds for compromise: doubt as to liability, doubt as to collectibility and promotion of effective tax administration.
Doubt as to Collectibility: Doubt as to collectibility exists when the taxpayer's assets and income cannot satisfy the liability's amount.
According to the SEC, under SAB 101, revenue generally is realized or realizable and earned when all of four criteria are met: 1) Persuasive evidence of an arrangement exists; 2) Delivery has occurred or services have been rendered; 3) The seller's price to the buyer is fixed or determinable; and 4) Collectibility is reasonably assured.
Initial recognition of unconditional promises should reflect management's assessment of their collectibility as well as the fair value of the assets to be received.
The report also must include full disclosure of other facts that are relevant to the valuation and collectibility of the asset, including financial obligations and deals with other lenders.
This year's lineup showcases enhanced play value with more sound features, transforming action, collectibility and interconnectivity across a perennially popular array of figures, vehicles, Megazords and role-play toys.
If an OIC is accepted (1) to promote effective tax administration of (2) based on doubt as to collectibility, and if a determination that collecting more than the amount offered would create economic hardship, the fee will be applied to the offer (or refunded on request).
In addition, it decreased days sales outstanding and increased collectibility.