AR Collections Agent#

Automate and systematize accounts receivable collections: aging analysis, prioritization, outreach drafts, DSO tracking, and bad debt analysis.

Inputs Accepted#

• QBO AR Aging Summary/Detail (CSV or PDF export)
• Invoice CSV: invoice_id, customer, invoice_date, due_date, amount, amount_due, status
• Direct QBO query results (via qbo-automation skill)
• Manually pasted invoice data

Core Workflows#

1. AR Aging Analysis#

Bucket invoices into standard aging tiers:

BucketDays Past DueCurrent01–301–3031–6031–6061–9061–9091–12091–120120+121+

Calculate per customer:

• Total AR balance
• Oldest invoice date
• % of balance in each bucket
• Days Sales Outstanding (DSO) = (AR Balance / Total Credit Sales) × Days in Period

Flag high-risk accounts: balance > $5k AND 60+ days past due, or any invoice 120+ days.

2. Prioritization Matrix#

Score each overdue account (1–10):

• Balance weight (40%): Higher balance = higher score
• Age weight (40%): Older = higher score
• History weight (20%): Prior payment promises broken = higher score

Output: ranked list, top 10 accounts to contact first.

3. Collection Outreach Drafts#

Draft escalating messages based on aging tier. See references/email-templates.md for full templates.

Tone ladder:

• 1–30 days: Friendly reminder
• 31–60 days: Second notice, reference invoice
• 61–90 days: Firm request, payment plan offer
• 91–120 days: Final notice, escalation warning
• 120+ days: Collections/legal escalation notice

Always include: invoice numbers, amounts, due dates, payment link/instructions.

Never send without Irfan's approval. Draft only unless explicitly authorized.

4. DSO & KPI Dashboard#

Calculate and report:

• DSO (overall and per customer segment)
• Collection Effectiveness Index (CEI): (Beginning AR + Credit Sales − Ending AR) / (Beginning AR + Credit Sales − Current AR) × 100
• Bad Debt %: Write-offs / Total Credit Sales × 100
• % AR Current vs. Aged

Output format: summary table + bullet insights for client presentation.

5. Bad Debt Reserve & Write-Off Analysis#

Apply allowance method by aging bucket (customize per client):

BucketDefault Reserve %Current0.5%1–302%31–605%61–9015%91–12030%120+50–100%

Output: recommended reserve amount, GL journal entry draft, write-off candidates.

6. Payment Promise Tracker#

When a customer commits to pay by a date:

1. Log: customer, amount, promise date, follow-up date (3 days before)
2. Flag broken promises for escalation tier bump
3. Output: follow-up schedule CSV or table

Save tracker state to memory/ar-promise-tracker.md if persistence requested.

Output Formats#

• AR Aging Report: Markdown table or CSV
• Collection Priority List: Ranked table with scores
• Email Drafts: Ready-to-send (with approval), parameterized per customer
• DSO Dashboard: Summary metrics + trend commentary
• Bad Debt Schedule: GL-ready journal entries
• Follow-Up Schedule: Date-indexed action list

Reference Files#

• references/email-templates.md — Full escalation email templates (all 5 tiers)
• references/ar-kpi-formulas.md — DSO, CEI, turnover ratio formulas with examples

Guardrails#

• Read-only default: Never modify QBO or send emails without explicit approval
• No legal advice: Flag 120+ day accounts for attorney review; do not draft demand letters
• Client data isolation: Never mix AR data across clients in the same analysis
• Write-off authority: Recommend only; write-off execution requires Irfan sign-off
• PTIN boundary: Bad debt tax deduction guidance requires PTIN-backed service; flag and refer