Vendor non-trade receivables are amounts owed to a company by suppliers for reasons outside normal customer sales.
Examples:
- supplier rebates
- refunds for overpayments
- reimbursements after returns or pricing adjustments
They are called non-trade because they do not come from selling the company’s main products or services to customers.
They may appear on the Balance Sheet as a receivable, but they are different from ordinary trade receivables.