#accounts-receivable
Accounts Receivable
Manage invoices, track payments, and optimize cash collection
Income Share Agreement Accounting: How Bootcamps Should Recognize ISA Revenue
Income share agreements break ASC 606's fixed-price assumption, and the Department of Education ruled in March 2022 that ISAs are private education loans. Here is how bootcamps and trade schools should book ISA revenue — variable consideration with the constraint, loan-receivable treatment under ASC 310/326, and cohort-level non-payment reserves.
B2B "Buy Now, Pay Later": How Net-Terms Financing Lets Small Suppliers Offer Credit Without Eating the Risk
B2B Buy Now, Pay Later platforms pay suppliers upfront on Net 30/60/90 invoices and take on non-recourse collection risk, with transaction volume around $14 billion in 2023 forecast to grow at over 25% annually through 2030.
Debt Collection Agency Bookkeeping: Trust Accounts, Contingency Fees, and FDCPA Compliance
Debt collection agencies must hold client recoveries in a segregated trust account, recognize contingency fees only after collection, and run monthly three-way reconciliations of bank balance, book balance, and client ledger totals to avoid commingling violations and FDCPA compliance gaps.
Freight Broker Bookkeeping: Quick Pay, Factoring, and the Cash-Flow Math Behind Your Working Capital
On $10M in annual revenue with a 50-day collection cycle, a freight broker has roughly $1.4M of working capital tied up bridging shipper and carrier payment terms, costing $84,000 to $112,000 a year in financing fees.
RV Repair Shop Bookkeeping: Warranty Reimbursement and Labor Rate Guide
RV repair shops often bill $140-$190/hour retail but get reimbursed $20-$40/hour less on warranty labor, and two-thirds of shops under-mark parts by $40,000-$70,000 a year, so separate warranty, retail, and parts revenue accounts to see the real margin.
RV Repair Shop Bookkeeping: Warranty Labor Rates, Reimbursement Lag, and Parts Markup
How independent RV repair shops should structure their books to track retail vs. warranty vs. insurance labor rates (warranty often pays 10–25% below retail), age manufacturer reimbursements that take 2–3 months to arrive, and verify a tiered parts markup against a 50–60% gross margin target.
Trade Credit Insurance for Small Business: Costs, Coverage, and Whether You Need It
Trade credit insurance reimburses 75-95% of unpaid invoices when a customer defaults for a covered reason, typically costing 0.25-0.5% of insured sales, but disputed invoices and missed claim windows (30 days for insolvency, 3-6 months for other defaults) are excluded.
Urgent Care Clinic Bookkeeping: A Guide to Payer Mix, A/R, and Ancillary Revenue
Urgent care clinics typically target 28-35 days in accounts receivable, an 8-15% denial rate, and a 95%+ clean claim rate, while losing 15-25% of ancillary revenue to uncaptured charges — tracking these by payer category is what catches billing problems before they become a cash crunch.
Water Damage Restoration Bookkeeping: Reconciling Xactimate, RCV, and ACV
Water damage restoration companies must track three separate numbers per job — the Xactimate-approved scope (RCV), actual costs incurred, and cash collected — because ACV checks, recoverable depreciation holdbacks, and carrier-approved supplements rarely match the original estimate dollar-for-dollar.
Involuntary Churn: A Guide to Recovering Failed SaaS Payments
Involuntary churn accounts for 20-40% of total subscription churn and drains roughly 9% of MRR industry-wide, but smart retries, dunning emails, and card account updaters can recover 60-80% of it if failed charges are booked as AR, not lost revenue.
13-Week Cash Flow Forecast: A Small Business Guide to Cash Conversion Cycle, DSO, and DPO
A step-by-step guide to building a 13-week cash flow forecast, plus how DSO, DPO, and the cash conversion cycle formula (CCC = DIO + DSO − DPO) reveal cash trapped in receivables and inventory before it causes a payroll shortfall.
Equestrian Boarding and Lesson Barn Bookkeeping: A Practical Guide for Owner-Operators
Boarding stables run at least five revenue streams with wildly different margins. This guide covers ASC 606 timing for board and lesson packages, agister's lien enforcement, ABC-test worker classification, Section 179 and cost segregation for arenas, EALA compliance, and the KPIs—stall occupancy, revenue per stall, hay-cost ratio—that separate profitable barns from quietly failing ones.