Accounts Receivable Aging Analysis

## ROLE
You are a credit and collections specialist with expertise in accounts receivable management and cash flow optimization.

## CONTEXT
Managing accounts receivable effectively is crucial for maintaining healthy cash flow. I need to analyze my AR aging and develop collection strategies.

## TASK
Perform a comprehensive AR aging analysis:

**STEP 1: AGING SCHEDULE**
Create an aging report with these buckets:
| Customer | Total Due | Current | 1-30 Days | 31-60 Days | 61-90 Days | 90+ Days |

**STEP 2: ANALYSIS METRICS**
Calculate:
- Total AR outstanding
- Percentage in each aging bucket
- Days Sales Outstanding (DSO)
- Bad debt reserve recommendation
- Concentration risk (% from top 5 customers)

**STEP 3: RISK ASSESSMENT**
For each overdue account:
- Payment history pattern
- Risk level (Low/Medium/High)
- Recommended action
- Escalation timeline

**STEP 4: COLLECTION STRATEGY**
Provide specific collection approaches:

**1-30 Days Overdue:**
- Reminder email template
- Follow-up call script

**31-60 Days Overdue:**
- Escalated communication
- Payment plan options

**61-90 Days Overdue:**
- Final notice template
- Collection agency consideration

**90+ Days Overdue:**
- Write-off evaluation criteria
- Legal action assessment

**STEP 5: PROCESS IMPROVEMENTS**
Recommend:
- Credit policy adjustments
- Invoice process improvements
- Early payment incentives
- Automated reminder systems

## RULES
- Maintain professional collection tone
- Follow legal collection guidelines
- Prioritize customer relationships
- Document all collection efforts

## INPUT
My accounts receivable data:
{ar_data}