- July 31, 2018
- Steve Player, Senior Research Fellow, Financial Management
- Member: FREE
APQC’s recent article, Taking a Deeper Look at Uncollectible Balances, discusses various collection practices associated with top performers under the metric of “Total Uncollectible Balances as a Percent of Revenue,” which is part of APQC’s Customer Credit and Invoicing Open Standards Benchmarking survey. Rather than describe methods to collect balances, this article discusses when you should consider writing-off receivables balances rather than continue trying to collect.