Accounts receivable (AR) aging report lists unpaid customer invoices, a primary tool used by collections staff to determine which invoices are overdue for payment. The AR collection process is used to evaluate how long customers take to pay their invoices. This process flow outlines the AR aging and collection process. It outlines steps such as: Reviewing balances aged over 30, 60 and 90 days Coordinating payment status with the claims company Coordinating payments with customers Writing off appropriate accounts This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.