So the question really asked, "medical practice that was purchased received a 1099 that includes A/R owed to previous owner," not "medical practice received a 1099 that includes A/R that was purchased."   A paid B $X for business and the price included $Y for A/R.  An account was set up for A with $Y as A/R asset.  When C paid the $Y to A, it was charged to that account.  I get it.