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

ar-collections-agent

Installation