The accounts receivable (A/Rs) considered “suspect” or suspicious (tainted) due to their association with an element of fraud, misuse or abuse. In other words, tainted receivables are those accounts receivable that raise suspicion as to their legal status as established debts owed, by other parties, to an entity. Tainting, in this case, arises due to legal problems associated with the amounts that are expected to be converted to cash in a fiscal year or less.