Browse practical perspectives on portfolio acquisition, collections operations, market data, and regulation.
January 12, 2026
Mortgage-note transactions often involve intermediaries, confidential data, and state-specific licensing questions. This guide explains how buyers and sellers can document a broker’s authority, review the transaction process, and protect sensitive information without treating labels or reviews as proof.
Read the analysisJanuary 10, 2026
A charge-off account is a receivable that a business has removed from the active receivables balance after assessing expected nonpayment. In a B2B setting, that accounting or tax decision does not by itself settle the contract, cancel the obligation, or determine the appropriate recovery path; those outcomes depend on the agreement, applicable law, and the account facts.
Read the analysisJanuary 5, 2026
A note receivable's maturity date is the contractual date on which the remaining amount is scheduled to be due. A reliable process combines a document-level maturity schedule with a realistic cash forecast and a measured response to a missed payment, while recognizing that remedies and notices depend on the agreement and applicable law.
Read the analysisDecember 31, 2025
An accounts receivable manager leads the process that turns approved sales into recorded cash while managing credit exposure, customer disputes, and reporting. This guide outlines a practical job description, sensible measures, and a careful way to use public wage data without presenting broad occupational figures as an accounts receivable manager salary quote.
Read the analysisDecember 30, 2025
Accounts receivable benchmarks are most useful when they compare businesses with similar payment terms, customer mix, billing practices, and receivable types. This guide explains how to use days sales outstanding and aging data without treating broad industry averages as universal targets.
Read the analysisDecember 29, 2025
Average collection period estimates how many days credit sales remain in accounts receivable before collection. This guide shows the calculation, a worked example, practical ways to use the metric, and the limits that prevent it from serving as a stand-alone measure of liquidity or credit quality.
Read the analysisDecember 25, 2025
AI can help teams draft communications, summarize account data, and route routine work, but it should not be treated as an independent decision-maker in consumer debt collection. This guide explains a practical human-review workflow for junior AR staff, including message checks, account verification, escalation, and records that support compliance testing.
Read the analysisDecember 23, 2025
A lump-sum bank deposit can be accurate at the cash-account level while customer invoices remain open in the accounts receivable subledger. This guide explains how to research the deposit, apply verified payments to invoices, reconcile the deposit, and document exceptions without making unsupported revenue or tax adjustments.
Read the analysisDecember 22, 2025
Right-party contact (RPC) improves when collection teams verify contact data, use trustworthy caller identification, and coordinate channels without treating outreach volume as the goal. For consumer debt collection, a durable approach pairs operational measurement with controls for Regulation F, electronic communications, consumer preferences, and applicable state and federal law.
Read the analysisDecember 21, 2025
Accounts receivable is generally an asset because it represents a business's right to payment for credit sales or services already provided. This guide explains how receivables are commonly recorded, presented on a balance sheet, and reflected in operating cash flow, while separating financial reporting from federal tax timing.
Read the analysis