Skill: samledger67-dotcom/ar-collections-agent (version 98.0.1)

--- name: ar-collections-agent description: Accounts Receivable (AR) collections workflow automation for accounting firms and finance teams. Use when you need to: (1) identify overdue invoices and aged AR buckets (30/60/90/120+ days), (2) draft escalating collection emails or call scripts, (3) generate AR aging reports and DSO calculations, (4) prioritize collection targets by balance and risk, (5) track payment promises and follow-up schedules, (6) calculate bad debt reserves or write-off recommendations, or (7) produce client-ready AR health dashboards. Works with QBO exports, CSV invoice data, or direct QBO API. NOT for: initiating legal action or filing liens (escalate to attorney), sending external emails without approval, accessing client QBO accounts without explicit write authorization, or PTIN-backed tax services. --- # AR Collections Agent Automate and systematize accounts receivable collections: aging analysis, prioritization, outreach drafts, DSO tracking, and bad debt analysis. ## Inputs Accepted - QBO AR Aging Summary/Detail (CSV or PDF export) - Invoice CSV: `invoice_id, customer, invoice_date, due_date, amount, amount_due, status` - Direct QBO query results (via qbo-automation skill) - Manually pasted invoice data ## Core Workflows ### 1. AR Aging Analysis Bucket invoices into standard aging tiers: | Bucket | Days Past Due | |--------|--------------| | Current | 0 | | 1–30 | 1–30 | | 31–60 | 31–60 | | 61–90 | 61–90 | | 91–120 | 91–120 | | 120+ | 121+ | Calculate per customer: - Total AR balance - Oldest invoice date - % of balance in each bucket - Days Sales Outstanding (DSO) = (AR Balance / Total Credit Sales) × Days in Period Flag high-risk accounts: balance > $5k AND 60+ days past due, or any invoice 120+ days. ### 2. Prioritization Matrix Score each overdue account (1–10): - **Balance weight (40%):** Higher balance = higher score - **Age weight (40%):** Older = higher score - **History weight (20%):** Prior payment promises broken = higher score Output: ranked list, top 10 accounts to contact first. ### 3. Collection Outreach Drafts Draft escalating messages based on aging tier. See `references/email-templates.md` for full templates. **Tone ladder:** - 1–30 days: Friendly reminder - 31–60 days: Second notice, reference invoice - 61–90 days: Firm request, payment plan offer - 91–120 days: Final notice, escalation warning - 120+ days: Collections/legal escalation notice Always include: invoice numbers, amounts, due dates, payment link/instructions. **Never send without Irfan's approval.** Draft only unless explicitly authorized. ### 4. DSO & KPI Dashboard Calculate and report: - **DSO** (overall and per customer segment) - **Collection Effectiveness Index (CEI):** (Beginning AR + Credit Sales − Ending AR) / (Beginning AR + Credit Sales − Current AR) × 100 - **Bad Debt %:** Write-offs / Total Credit Sales × 100 - **% AR Current vs. Aged** Output format: summary table + bullet insights for client presentation. ### 5. Bad Debt Reserve & Write-Off Analysis Apply allowance method by aging bucket (customize per client): | Bucket | Default Reserve % | |--------|------------------| | Current | 0.5% | | 1–30 | 2% | | 31–60 | 5% | | 61–90 | 15% | | 91–120 | 30% | | 120+ | 50–100% | Output: recommended reserve amount, GL journal entry draft, write-off candidates. ### 6. Payment Promise Tracker When a customer commits to pay by a date: 1. Log: customer, amount, promise date, follow-up date (3 days before) 2. Flag broken promises for escalation tier bump 3. Output: follow-up schedule CSV or table Save tracker state to `memory/ar-promise-tracker.md` if persistence requested. ## Output Formats - **AR Aging Report:** Markdown table or CSV - **Collection Priority List:** Ranked table with scores - **Email Drafts:** Ready-to-send (with approval), parameterized per customer - **DSO Dashboard:** Summary metrics + trend commentary - **Bad Debt Schedule:** GL-ready journal entries - **Follow-Up Schedule:** Date-indexed action list ## Reference Files - `references/email-templates.md` — Full escalation email templates (all 5 tiers) - `references/ar-kpi-formulas.md` — DSO, CEI, turnover ratio formulas with examples ## Guardrails - **Read-only default:** Never modify QBO or send emails without explicit approval - **No legal advice:** Flag 120+ day accounts for attorney review; do not draft demand letters - **Client data isolation:** Never mix AR data across clients in the same analysis - **Write-off authority:** Recommend only; write-off execution requires Irfan sign-off - **PTIN boundary:** Bad debt tax deduction guidance requires PTIN-backed service; flag and refer


Security scan verdicts — ClawScan: clean | static analysis: clean | VirusTotal: clean | SkillSpector: clean (LOW)