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What is an accounts receivable, or AR, report? Accounts receivable refers to the money customers owe a company for the goods or services they received. The accounting team creates reports that monitor receivables coming into the company. If customers arent paying on time, cash flow slows, which may result in late payments to suppliers and employees, and the inability to keep the business running and make investments needed to grow. AR reports make it easier to spot these challenges by shedding light on the health of a companys cash flow. Lets look at three key AR report types. A Consolidated AR report provides a summarized picture of all receivables due from the companys customers. Accounting teams can use this to see which customers pay quickly and in full. The AR Aging report is a must have report that shows the length of time invoices are past due. AR Aging reports reveal customers that may be having problems paying their bills and need to be contacted. Another key report is the