Coding & Billing
Accounts Receivable 101
Judith L. English
Accounts receivable means different things to different people.
- To the CPA, A/R is an asset;
- to the governing body, A/R is a way to measure the success or failure of the administrator;
- to the administrator, A/R denotes whether the collections specialist is performing her job properly;
- and to the collector, A/R is the standard by which she measures her daily accomplishments.