Archive December 2004 V, No. 12

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.
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