Generally, receivables are classified into three main categories: (1) accounts receivables, (2) notes receivables, and (3) other receivables. Receivables can be also classified as current (short-term) and non-current (long-term) receivables with respect to their maturity structures. Receivables that are expected to be collected in less than one or exactly in one year (or operating period) are presented as current asset in the balance sheet. Receivables that are expected to be collected in more than one year (or longer than the operating period) are presented as non-current asset in the balance sheet. B is the right answer.