"Account receivable" means "account" as defined in paragraph (2) of subdivision (a) of Section 9102 of the Commercial Code.
§ 680.130.Account Receivable Or Account
Title 9. Enforcement of Judgments · Division 1 · Chapter 1. Short Title and Definitions · Last amended 2001 · Last verified July 28, 2026
In one sentenceSection 680.130 defines an account receivable, or account, by cross-reference to the Commercial Code, covering a debtor's right to payment for goods sold, services rendered, or similar transactions that a judgment creditor can potentially levy on.
Full Text of § 680.130
Plain-English Summary
An account receivable is money owed to the judgment debtor -- typically for goods or services already delivered -- rather than money the debtor already holds. This section borrows the Commercial Code's definition of "account" wholesale, so the same concept that governs how a business pledges its receivables as collateral also governs how a judgment creditor can reach them.
The practical payoff shows up elsewhere in the Enforcement of Judgments Law: a judgment creditor who learns a debtor runs a business with unpaid customer invoices can potentially levy on those receivables just like any other asset, following the levy procedures that apply to intangible property.
Because the definition tracks the Commercial Code exactly, questions about whether a particular payment right counts as an "account" get resolved the same way in an enforcement-of-judgment context as they would in a secured-transactions dispute.
Frequently Asked Questions
What counts as an "account receivable" for enforcement purposes?
The same thing it means under Commercial Code Section 9102 -- generally, a right to payment for property sold or services rendered, whether or not that right has been earned by performance.
Can a judgment creditor levy on a debtor's unpaid customer invoices?
Potentially, yes. Accounts receivable are a form of property, and the Enforcement of Judgments Law provides procedures for reaching intangible payment rights like these.
Why define this term by pointing to the Commercial Code instead of writing an original definition?
It keeps the enforcement-law meaning consistent with how the same payment right is treated in secured transactions, avoiding two competing definitions of the same commercial concept.
Amendment History
EFFECTIVE 7/1/2001. Amended October 10, 1999 (Bill Number: SB 45) (Chapter 991).
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: account receivable definition california judgmentlevy accounts receivable california