From T.P.L.’s 323. Article, suspecious receivables, in condition of relevant to having commercial and agricultural gain or continuation of commercial and agricultural gain, in phase of to be lawsuit receivables or execution receivables and protests or having unpay of indebted side in spite of asking once or more times, are not worth to be lawsuit and execution receivables prosecution. Except these, once a receivables became suspecious it have to collected after the right time, firm registers like balance method and receivables must be unguaranteed. Administrations could have suspecious receivables and abandoned receivables and worthless receivabless. Worthless receivabless are unable collected receivabless according to law court or conviction of a document abandoned receivabless contains abondoned to taken by the way of concordat and via peace. After the worthless receivables became definite, 659 Other Ordinary Expense and Losses are taken to bill in abandonned receivabless, waiting period is 3 years. While the condition of the ex job’s leaving, death and transfer. Receivables are innerited to P/L hs. All processes about receivabless have T.P.L. rules.