Short-term notes receivables:

A. have a related allowance account called Allowance for Doubtful Notes Receivable.
B. are reported at their gross realizable value.
C. use the same estimations and computations as accounts receivable to determine cash realizable value.
D. present the same valuation problems as long-term notes receivables.

Use the same estimations and computations as accounts receivable to determine cash realizable value.

Explanation:

Notes receivable is a balance sheet item, that records the value of promissory notes that a business is owed and has the right receive payment for.

Short term notes receivable are due within a period of one year from the balance sheet date and are catergorised under current assets in the balance sheet.