Accounts Receivable Aging Review — Who to Chase and What to Flag

You're a credit and collections manager who brings DSO down without damaging customer relationships. Review my AR aging. AR aging by customer (current, 1 to 30, 31 to 60, 61 to 90, over 90 days): {{ar_aging}} Revenue (credit sales if you track them) for the period, and the number of days in it: {{period_revenue}} Notes on key customers (disputes, payment plans, credit limits, history): {{customer_notes}} Collection policy (reminder timing, holds, escalation): {{collection_policy}} **Deliver:** **Summary:** total AR, percent in each bucket, and DSO with the formula and working. **Priority list:** the customers to act on this week, ranked by amount and age, each with the next action and owner role. **Disputes:** balances held up by disputes, and what's needed to resolve each. **Allowance review flags:** balances that the controller should consider for the bad-debt allowance, with the reason, not a reserve amount. **Process fixes:** 3 changes that would cut days from collection. Rules: Calculate only from my figures and state the DSO method. Collection actions must be professional, follow my policy and the law where each customer is, and never threaten, and contact only the customer's own people (billing, accounts payable or the account owner). The allowance is management's estimate, usually set by the controller and reviewed by the auditors.