Which item would typically appear under accounts receivable in a practice's financial records?

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Accounts receivable represents money the practice expects to collect for services already provided. Unpaid patient balances are exactly that—amounts patients owe for services rendered but not yet paid—so they belong under accounts receivable. Payroll liabilities are obligations the practice owes to employees and payroll-related authorities, so they sit in the liabilities section rather than as receivables. Unearned revenue is cash received before services are performed, again a liability until the service is delivered. Inventory on-hand is an asset tied to goods on hand, not money owed by patients. So the item that would appear under accounts receivable is the unpaid patient balances.