Differences between Notes Receivable and Accounts Receivable

1. What are the differences between Notes Receivable and Accounts Receivable?
2. What are the benefits of disposing of Accounts Receivable?
3. What is the criterion for capitalizing a cost as opposed to expensing a cost?
4. What are the benefits of effective asset management?
5. What is the rationale for disclosing assets separately on the balance sheet?