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AR & Collections Workflow Template

A structured dunning workflow for accounts-receivable collections — the cadence of reminders, escalations, and decisions that turns aging invoices into collected cash without burning customer relationships. Built around AR aging buckets so your team always knows what to do, and when.

  • Why a defined collections cadence matters
  • Dunning cadence by aging bucket
  • Per-account collections steps
  • Collections health check
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Spotsaas · 2026
AR & Collections Workflow Template
Why a defined collections cadence matters
Dunning cadence by aging bucket
Per-account collections steps
Collections health check
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What it is

The AR & Collections Workflow Template is a structured dunning system for accounts-receivable collections, the cadence of reminders, escalations, and decisions that converts aging invoices into collected cash without damaging customer relationships. It is built around AR aging buckets so your team always knows exactly what action to take, through which channel, and who owns it, at every stage from invoice sent to 90-plus days past due.

At its core is a dunning cadence table that maps each aging bucket to a specific play: a friendly reminder three days before the due date, a polite confirmation call at 1 to 15 days past due, a firmer reminder restating terms at 16 to 30 days, an escalation involving the account owner at 31 to 60 days, a formal demand and credit hold at 61 to 90 days, and a final notice with referral to collections or legal beyond 90 days. Each row names the channel and the owner, so no overdue invoice falls through the cracks.

The template also includes a four-phase per-account process, verify before you chase, make contact, escalate with structure, and resolve and learn, plus a collections health check built around the metrics that reveal whether the process is working: Days Sales Outstanding (DSO) and the percentage of AR aged over 90 days. A closing callout makes the key strategic point: automate the early friendly reminders so your team spends its human time only on the accounts that genuinely need it.

What it's used for

Collections is where revenue becomes cash. This workflow is used to recover overdue invoices systematically and to keep AR from silently aging out of collectibility.

  • Running a consistent, escalating dunning cadence so every overdue invoice gets the right action at the right time
  • Recovering the bulk of overdue cash, which is usually forgotten rather than disputed, with low-friction early reminders
  • Assigning clear ownership at each aging stage so nothing falls between billing, AR, and sales
  • Verifying invoices, POs, and unapplied credits before chasing, to avoid chasing money that is not actually owed
  • Reserving harder escalations, credit holds, demands, and agency referral, for the genuinely delinquent accounts
  • Tracking DSO and percent of AR over 90 days to measure whether collections is actually improving
  • Documenting promise-to-pay dates, dispute reasons, and write-offs so the process is auditable and learns over time

Who uses it

Collections spans finance and the customer relationship, so the workflow is built for the whole chain from billing to controller to the account owner.

AR clerks and collectorsThey run the day-to-day cadence, making the reminders and calls that recover most overdue invoices.
AR managersThey own escalations, credit holds, and formal demands, and decide when an account moves to collections.
ControllersThey approve write-offs, set the bad-debt reserve policy, and watch DSO as a core working-capital metric.
Account owners and sales repsThey get looped in before relationships sour, using their rapport to unstick a payment without escalation.
CFOs and finance leadersThey monitor DSO and aged AR because slow collections tie up cash the business needs to operate.
Billing teamsThey send accurate invoices with clear terms and payment links, which is where good collections actually begins.

Context & good to know

The most important insight behind this workflow is that most overdue invoices are not disputes. They are simply forgotten, stuck in an approval queue, or waiting on a missing purchase order. That changes the strategy entirely: a consistent, escalating contact cadence recovers the bulk of overdue cash with almost no friction, and the harder, relationship-straining escalations should be reserved for the small share of accounts that are genuinely delinquent. Treating every late payer as a problem account burns goodwill you do not need to spend.

Days Sales Outstanding is the metric that tells you whether collections is working. DSO equals average AR divided by credit sales, multiplied by days in the period, and you read it against your stated payment terms. A DSO meaningfully above your terms, for example a DSO of 55 on net-30 terms, signals a leaky process or terms that are too generous. Watching DSO alongside the percentage of AR aged over 90 days tells you both how fast you collect and how much cash is silently aging toward uncollectibility.

The verify-before-you-chase step prevents the most damaging collections mistake: chasing a customer for money that is not actually owed, or that they already paid. Before any contact, confirm the invoice was delivered and matches the customer's PO, check for unapplied payments or credits sitting on the account, and confirm there is no open dispute or short-pay reason on record. A single misdirected demand to a good customer can cost more in relationship damage than the invoice is worth.

Recovery rates fall sharply after 90 days, which is why aged AR deserves the most urgent attention and why automating the early reminders matters so much. The friendly reminder sent before the due date prevents more late payments than any escalation after the fact. Logging short-pays and disputes with reason codes lets you separate a process problem, such as consistently bad POs, from a customer problem, such as chronic disputes, and a documented write-off and bad-debt-reserve policy keeps AR stated at realizable value and survives an audit. AR-capable accounting platforms automate the dunning cadence, generate aging reports, and track DSO out of the box.

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FAQ

Questions, answered

What is a dunning workflow in accounts receivable?

A dunning workflow is the structured sequence of reminders and escalations you send to collect overdue invoices, organized by how far past due each invoice is. It defines the action, channel, and owner at every aging stage, from a gentle pre-due reminder to a final demand, so collections is consistent rather than ad hoc.

What is DSO and how do I calculate it?

Days Sales Outstanding measures how fast you collect receivables. It equals average accounts receivable divided by credit sales, multiplied by the number of days in the period. You compare it to your payment terms: a DSO well above your terms signals a collections problem or terms that are too generous.

When should I escalate a collections account?

Follow the cadence by aging bucket rather than escalating randomly. Early past-due invoices get friendly reminders; at 31 to 60 days you involve the account owner; at 61 to 90 days you issue a formal demand and credit hold; beyond 90 days you refer to a collections agency or legal. Structured escalation reserves the hard steps for genuinely delinquent accounts.

Why should I verify an invoice before chasing payment?

Because chasing money that is not actually owed, or that the customer already paid, damages the relationship and wastes your team's time. Before contact, confirm the invoice was delivered and matches the PO, check for unapplied payments or credits, and make sure there is no open dispute. Verification prevents the most costly collections mistakes.

How do I collect overdue invoices without damaging the customer relationship?

Lead with friendly, automated early reminders, since most late payments are simply forgotten, and reserve firmer escalation for accounts that are genuinely delinquent. Reference the specific invoice, ask a clear question, document the promise-to-pay, and loop in the account owner before the relationship sours. Consistency, not aggression, recovers the most cash.

What percentage of AR over 90 days is a concern?

There is no single universal number, but any meaningful balance over 90 days deserves urgent attention because recovery rates fall sharply past that point. Track the percentage of total AR sitting over 90 days as a trend; if it is rising, cash is silently aging out and your collections process needs tightening.

Should I automate collections reminders?

Yes, automate the early, friendly reminders, especially the one before the due date, which prevents more late payments than any later escalation. Automation frees your team to focus human effort on the accounts that genuinely need a conversation. AR-capable accounting platforms include automated dunning, which you can compare on Spotsaas.

When should I write off a receivable as bad debt?

When collection efforts through the full cadence, including formal demand and possibly agency or legal referral, have failed and recovery is no longer realistic. Write-offs should require approval and be recorded as bad-debt expense under a documented allowance-for-doubtful-accounts policy, which keeps AR stated at realizable value and holds up in an audit.

What are reason codes and why do they matter in collections?

Reason codes label why an invoice was short-paid or disputed, for example a pricing discrepancy, a missing PO, or a quality complaint. Logging them lets you tell a process problem (consistently bad POs) from a customer problem (chronic disputes), so you can fix the root cause instead of just chasing symptoms.

Who should own collections, finance or sales?

Both, at different stages. AR clerks and managers own the cadence and escalations, but the account owner or sales rep should be looped in before a relationship sours, since their rapport often unsticks a payment faster than a formal demand. The workflow assigns a clear owner to each aging bucket so handoffs are deliberate.

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