Accounts Receivable Aging Review overview

Reviews accounts receivable aging to optimize cash collection -- analyzing AR aging buckets (current, 30-day, 60-day, 90-day+) by customer segment and contract type, prioritizing collection outreach based on amount and days-past-due severity, coordinating with sales account owners on escalation strategies for strategically important but delinquent accounts, evaluating bad-debt reserve adequacy against historical write-off patterns, identifying systemic billing issues driving late payments such as invoice formatting or delivery failures, and tracking DSO trends against industry benchmarks and internal targets. Produces AR aging dashboard and collection action plan. Excludes credit policy definition.