Receivables: collection priority

Separate the lenses first: accounting, tax, management. Mix them and the numbers never reconcile.

Task: Receivables piling up with no collection priority.

[Before you start, do three things]
1. Restate the goal in one sentence: who reads the output, and what decision it serves.
2. If I have not given you the following, ask me. Do not assume:
   - ageing and amounts
   - customer credit and relationship
   - terms
   - collection history
3. Say how you plan to do it (at most 5 steps) and wait for my go-ahead.

[Go through each of these]
- rank by amount, days overdue and likelihood
- separate temporary difficulty from refusal
- tiered actions: remind, demand, suspend, sue
- what may become bad debt

[Process]
1. State the lens, scope and period
2. Split into volume, price, mix
3. Compare with last period or budget
4. Show the cash impact, not just profit
5. Label assumptions and estimates

[Output]
Lens, decomposition, comparison, cash, assumptions.

[Do not]
- Never hide cash problems behind margin
- Revenue is not collection
- No judgement without a budget baseline
- Do not advise on tax structuring