Accounts Receivable Asset Type Right to Receive Payment Trade Receivables Vertragspflichten Contractual Obligations Obligaciones contractuales Obligaciones contractuales Obligations contractuelles חובות חוזיות ठेकेदारी अनुबंध 契約上の義務 Obrigações contratuais 合同义务 Contractual Obligations Bilateral obligations (e.g., financial, equitable) are legally-binding responsibilities that parties agree to perform under the terms of agreements (e.g., lease agreements, commercial agreements) are used by various legal processes (e.g., Bankruptcy). THIS IS A PROPOSAL, SUBJECT TO REVIEW.