1

The latter follows the analogy of accounts receivable as a post-positive adjective.

RegDwigнt
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user54432
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2 Answers2

2

English adjectives do not inflect for number1; nouns do (although some nouns have the same singular and plural forms).

Thus post-positive adjectives behave in the same way as those which go before the noun: the noun is pluralised and the adjective is not.

  • accounts receivable
  • courts martial
  • Attorneys-General

1 Adjectives which are loanwords from another language may inflect for number in the same way as their source language.

Andrew Leach
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  • Correct as it goes. However, note that this "rule" is not always observed in the USA. Many assert that is a mistake (particularly English teachers), but if so it is a prevalent one, so don't be suprised if you encounter it. – T.E.D. Oct 18 '13 at 18:50
  • This question is related to accounting and there is a different treatment of the noun in that case, and invoice becomes a verb/adjective designate. Invoiced Receivables is plural because there are many designations under the category of Receivables, including interest, fees, payment in lieu of, financed, stock value, pending receipt, invoiced, non-invoiced, in transit, etcetera. – Cindy Page Oct 18 '13 at 19:15
  • @Cindy; Receivables is always a noun, though it is indeed backformed from 'items receivable' where receivable is an adjective. – Tim Lymington Oct 18 '13 at 21:00
  • Also accounts payable – Merk Oct 19 '13 at 09:10
  • Thanks for the great explanations fellow StackExchange members. As it stands, I think there are two ways to treat "invoice(s) receivable(s)": 1. as a noun phrase that contains a post-positive adjective (receivable) 2. as a noun phrase where invoice although by its form is a noun, is doing the work of an adjective in terms of its position and function within the NP as well as when used in a sentence and therefore allows for receivable (a very well established noun the in financial industry) to take the plural. – user54432 Nov 15 '13 at 19:14
  • My feeling is that #2 is right. I can't make sense of invoices receivable as a stand-alone NP. The only way it makes sense for "invoices receivable" is when we try to use a short form in place of an entire sentence: Those invoices [are] receivable in 30 days. – user54432 Nov 15 '13 at 19:27
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I think what you are looking for is Invoiced receivables as opposed to receivables that are pending in the system for which invoice numbers have not been assigned. This might occur at a law office where an accountant enters information that can be charged to the client or will not be charged to the client. Pro bono work is not invoiced, yet it is hours expended and incurs expenses.

Cindy Page
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