On average 25% of Credit Customers are past due at any given time..one day plus beyond the terms of sale. On average less that 1% will be written off as a bad debt...most past dues are good customer whose future business is desirable and profitable. Past due A/R Management is called "collections", the enforcement of payment and it's wrong. Past due A/R Management is really The Completion of The Sale and the goals are 1) get issues resolved so that the customer pays if due 2) keep the customer buying from you..not your competition. Remember repeat sales are the most profitable, with each additional repeat being more profitable than the last.