AR Collections Agent

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name: ar-collections-agent description: Accounts Receivable (AR) collections workflow automation for accounting firms and finance teams. Use when you need to: (1) identify overdue invoices and aged AR buckets (30/60/90/120+ days), (2) draft escalating collection emails or call scripts, (3) generate AR aging reports and DSO calculations, (4) prioritize collection targets by balance and risk, (5) track payment promises and follow-up schedules, (6) calculate bad debt reserves or write-off recommendations, or (7) produce client-ready AR health dashboards. Works with QBO exports, CSV invoice data, or direct QBO API. NOT for: initiating legal action or filing liens (escalate to attorney), sending external emails without approval, accessing client QBO accounts without explicit write authorization, or PTIN-backed tax services.

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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:

| Bucket | Days Past Due | |--------|--------------| | Current | 0 | | 1–30 | 1–30 | | 31–60 | 31–60 | | 61–90 | 61–90 | | 91–120 | 91–120 | | 120+ | 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):

| Bucket | Default Reserve % | |--------|------------------| | Current | 0.5% | | 1–30 | 2% | | 31–60 | 5% | | 61–90 | 15% | | 91–120 | 30% | | 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