- 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.
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:
- Log: customer, amount, promise date, follow-up date (3 days before)
- Flag broken promises for escalation tier bump
- 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