At year end you took an inventory of your receivables and decided to carry some on your books. Now ninety (90) days later, some of these unpaid receivables are still uncollected. Statistically your chances of collecting the receivable(s) have decreased even more over the past few months. Spending your time to collect these receivables will not yield as much “return” as time spent collecting “current receivables”. Don’t delay further, turn over the older receivables and spend your time where you can make a difference.