The receivables of Marlowe Industrial Services, a fictional $40M commercial
services company: what is owed, who is sitting on it, and who to call first.
On the right, an AI analyst answers the questions a controller actually asks,
with the SQL to prove every number.
Net-30 standard terms. Data as of May 31, 2026. All numbers reconcile to one
dataset; the chat and the dashboard cannot disagree.
Region
Account manager
Collections manager
$0Total open AR
Everything customers owe right now. The first number a CFO asks for.
0DSO (days)
Days of sales sitting unpaid. On net-30 paper, anything over 45 is money you are lending for free.
0%Open AR over 60 days
Share of AR past two extra billing cycles. This is where write-offs are born.
$0Collected this month
What actually hit the bank in May, against $0 billed.
Impact of unpaid AR
Decision: how loud to ring the alarm. Baseline is the same month last year.
Growth explains some of the gap; slower payment explains the rest.
Aging buckets
Decision: where collection effort goes. Current is fine; everything to the
right of it is your queue, and the 90+ pile is mostly two disputed invoices.
DSO trend, 24 months
Decision: is collections keeping up with sales. The February step is two new
net-60 accounts paying late; ask the analyst about it.
DSO method: open AR divided by trailing 90-day credit sales, times 90,
computed at each month end.
Who to call Monday
Decision: where the first ten calls go. Ranked by past-due dollars, not total
balance, so big-but-current accounts do not clog the list. Click a row for
the account detail.
Past-due leaderboard
Decision: who owns the chase this week. Ranked by past-due dollars in the
book each person is responsible for. Click a row to filter the dashboard
to that book; the trend arrow is their whole book over the last 30 days.
What this means for your business
Same model, your ERP
This is synthetic AR for a fictional company. Pointed at your ERP, the same model becomes your collections standup: who to call, what changed, and why, every Monday morning, with SQL receipts on every answer.