GFS Design System — AR Collections Portal

AR1 Collections Dashboard Total AR / Aging Buckets / DSO / Collection Rate

Total AR Outstanding

$2.84M

+$142K vs. prior month

Days Sales Outstanding

38.2

+2.1 days vs. target 36

Collection Rate (MTD)

94.1%

+1.8% vs. prior month

Past Due > 90 Days

$186K

+$23K vs. prior month

AR Aging Summary

Bucket	Amount	% of Total	# Invoices	Trend
Current	$1,624,000	57.2%	342	Stable
1–30 Days	$612,000	21.5%	128	-4.2%
31–60 Days	$284,000	10.0%	67	+1.8%
61–90 Days	$134,000	4.7%	31	+2.1%
91–120 Days	$108,000	3.8%	18	+5.6%
120+ Days	$78,000	2.8%	12	+8.3%

Aging Distribution (Visual)

AR by Aging Bucket ($K)

Current

1-30

31-60

61-90

91-120

120+

DSO Trend — 12 Month Rolling

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Dashboard refreshes hourly from NetSuite AR subledger. DSO calculated on trailing 90-day revenue. Collection rate = cash received / beginning AR balance.

AR2 Collector Worklist Assigned Accounts / Priority Queue / Call & Email Actions

ML

Michael Levine

23 accounts assigned / $1.2M portfolio

Customer	Balance	Oldest Inv	Last Contact	Next Action	Status
Good Eats Corp	$186,420	02/14/2026	05/12/2026	Follow up on PTP — $50K by 05/23	Escalated
Metro School District #4	$94,210	03/01/2026	05/15/2026	Budget cycle delay — expects payment June 1	PTP Pending
Eastern Foods LLC	$67,830	03/22/2026	05/10/2026	Dispute on INV-44821 — awaiting credit memo	In Dispute
Sunrise Bakery	$42,150	04/05/2026	05/16/2026	Check in mail — verify receipt by 05/22	PTP Confirmed
Harbor Catering	$28,490	04/18/2026	05/14/2026	First follow-up call scheduled 05/20	1st Notice
Valley Medical Center	$19,870	04/28/2026	—	Auto-dunning sent 05/18 — no response yet	New

Worklist Summary

Critical (90+ days)

4

$310K total exposure

High (60–90 days)

6

$184K total exposure

Medium (30–60 days)

8

$226K total exposure

Routine (< 30 days)

5

$82K total exposure

Worklist auto-sorts by priority score: (days past due x balance) / credit limit. Refresh hourly from NetSuite. Call/email buttons open integrated dialer and compose window.

AR3 Account Detail Customer Balance / Invoice History / Payment History / Disputes

Good Eats Corp

NS ID: CUST-10042  |  Terms: Net 30  |  Credit Limit: $250,000  |  Rep: Michael Levine

Total Balance

$186,420

74.6% of credit limit

Account Aging Breakdown

Current
$42,100

1–30
$38,820

31–60
$27,500

61–90+
$78,000

Recent Invoices

Invoice #	Date	Due Date	Amount	Balance	Days Past Due	Status
INV-44821	02/14/2026	03/16/2026	$34,200	$34,200	64 days	In Dispute
INV-45102	03/01/2026	03/31/2026	$43,800	$43,800	49 days	Past Due
INV-45890	04/02/2026	05/02/2026	$38,820	$38,820	17 days	Past Due
INV-46344	04/28/2026	05/28/2026	$27,500	$27,500	—	Current
INV-46712	05/12/2026	06/11/2026	$42,100	$42,100	—	Current

Recent Payments

Payment #	Date	Amount	Method	Applied To
PMT-22140	05/02/2026	$28,600	ACH	INV-44590
PMT-21890	04/15/2026	$31,200	Check #8842	INV-44210
PMT-21640	03/28/2026	$44,100	ACH	INV-43890, INV-43720

Account detail pulls real-time from NetSuite customer record. Click any invoice number to open in NetSuite. Payment application history links to deposit records.

AR4 Promise-to-Pay Log Commitments / Follow-Up Dates / Fulfillment Tracking

        Active PTPs: 12  | 
        Total Committed: $342,800  | 
        On-Time Rate: 78%
      

Customer	Promise Date	Amount	Invoice(s)	Method	Follow-Up	Logged By	Status
Good Eats Corp	05/23/2026	$50,000	INV-44821, INV-45102	ACH	05/24/2026	ML	Pending
Sunrise Bakery	05/20/2026	$42,150	INV-45440	Check	05/22/2026	ML	Confirmed
Metro School District #4	06/01/2026	$94,210	INV-45200, INV-45410	Wire	06/02/2026	ML	Pending
Harbor Catering	05/15/2026	$28,490	INV-45630	ACH	05/16/2026	ML	Broken
Coastal Deli Group	05/10/2026	$18,600	INV-45120	Check	—	ML	Fulfilled

PTP Fulfillment Rate — Trailing 6 Months

Promise-to-Pay Completion (%)

Dec (72%)

Jan (68%)

Feb (74%)

Mar (80%)

Apr (76%)

May (78%)

Broken PTP triggers automatic escalation. Two consecutive broken PTPs = credit hold review. PTP log syncs to NetSuite customer record comments field.

AR5 Dispute Management Dispute Reasons / Resolution Workflow / Credit Memo Link

Open Disputes

14

+3 this month

Disputed Amount

$127K

4.5% of total AR

Avg Resolution Time

12.4d

-2.1 days vs. prior quarter

Resolution Rate

89%

+4% vs. target 85%

Active Disputes

Dispute #	Customer	Invoice	Amount	Reason	Opened	Owner	Status
DSP-0891	Good Eats Corp	INV-44821	$34,200	Pricing Discrepancy	04/18/2026	ML	Under Review
DSP-0887	Eastern Foods LLC	INV-45210	$12,400	Short Shipment	04/22/2026	ML	CM Pending
DSP-0884	Northshore Pizza	INV-45044	$8,900	Quality Issue	04/25/2026	ML	CM Issued
DSP-0879	Campus Dining Services	INV-45380	$6,200	Wrong Product	05/02/2026	ML	Under Review

Resolution Workflow

1. Filed

Customer reports issue

2. Review

AR team investigates

3. Decision

Valid / Partial / Denied

4. Credit Memo

Issue CM in NetSuite

5. Closed

Applied & resolved

Disputes by Reason (YTD)

Dispute Count by Category

Pricing (28)

Short Ship (20)

Quality (13)

Wrong Item (9)

Duplicate (6)

Other (4)

Disputes exceeding $25K require manager approval. All credit memos auto-link to original invoice in NetSuite. Dispute aging target: resolution within 14 business days.

AR6 Payment Application Apply Payments to Invoices / Unapplied Cash / Auto-Match

Unapplied Cash

$34,820

6 deposits pending application

Payments Applied Today

$128K

14 transactions processed

Auto-Match Rate

82%

+5% since rule update

Unapplied Cash Queue

Deposit #	Date	Customer	Amount	Unapplied	Method	Suggested Match
DEP-8840	05/18/2026	Valley Medical Center	$19,870	$19,870	ACH	INV-46180 ($19,870)
DEP-8838	05/17/2026	Coastal Deli Group	$8,200	$2,400	Check #4421	Partial — manual review
DEP-8835	05/16/2026	Unknown Remitter	$4,750	$4,750	Wire	No match found

Manual Payment Application

Customer

Payment Reference

Payment Amount

Invoice	Date	Balance
INV-44821	02/14/2026	$34,200
INV-45102	03/01/2026	$43,800
INV-45890	04/02/2026	$38,820

          Applied: $50,000.00  |  Remaining: $0.00
        

Auto-match rules: exact amount + customer match = 95% confidence. Unapplied cash older than 5 business days triggers supervisor alert. All applications post to NetSuite in real time.

AR7 Write-Off Approvals Threshold-Based Approval Chain / Bad Debt Requests

Approval Authority Matrix

Write-Off Amount	Approver	Required Documentation	SLA
$0 – $1,000	AR Specialist	Collection notes, 3 contact attempts	2 business days
$1,001 – $5,000	AR Manager	Above + aging report, customer credit check	5 business days
$5,001 – $25,000	Controller	Above + P&L impact analysis	7 business days
$25,001+	CEO (Michael Levine)	Above + legal review, collection agency report	10 business days

Pending Write-Off Requests

Request #	Customer	Amount	Reason	Submitted	Approver	Status
WO-0234	Premier Seafood	$14,200	Business closed — no assets to recover	05/10/2026	Controller	Pending Approval
WO-0233	Quick Mart #14	$3,850	12 months past due, unresponsive	05/08/2026	AR Manager	Approved
WO-0231	Downtown Grille	$890	Small balance, cost to collect exceeds value	05/05/2026	AR Specialist	Approved

YTD Write-Off Summary

Total Written Off (YTD)

$48,200

0.28% of revenue — under 0.5% target

Recoveries (YTD)

$12,400

25.7% recovery rate on prior write-offs

Net Bad Debt (YTD)

$35,800

0.21% of revenue

All write-offs post to Bad Debt Expense (GL 6410) and contra-AR (GL 1205) in NetSuite. Quarterly bad debt reserve review with external auditors. Recovery payments reverse original write-off JE.

AR8 AR Reporting & Analytics DSO Trend / Aging Trend / Collector Performance / Bad Debt %

DSO Trend — 12 Months

Days Sales Outstanding (Target: 36 days)

Jun (34)

Jul (35)

Aug (36)

Sep (37)

Oct (40)

Nov (41)

Dec (39)

Jan (37)

Feb (36)

Mar (37)

Apr (37)

May (38)

Collector Performance Scorecard

Collector	Portfolio	Collected (MTD)	Collection %	Calls (MTD)	Emails (MTD)	PTP Rate	Avg DSO
Michael Levine	$1.2M	$412K	94.1%	48	62	78%	36.2
Sarah Chen	$980K	$380K	91.8%	52	71	82%	34.8
James Rodriguez	$660K	$248K	88.4%	38	45	71%	39.1

Bad Debt % of Revenue (Monthly)

Jan (0.32%)

Feb (0.25%)

Mar (0.20%)

Apr (0.16%)

May (0.21%)

Aging Mix Trend (% Past Due > 60 Days)

Jan (9.2%)

Feb (8.4%)

Mar (7.8%)

Apr (7.4%)

May (7.5%)

Scheduled Reports

AR Aging Detail

Full aging by customer with invoice detail. Runs daily at 6:00 AM.

Collection Activity

Call/email logs, PTP status, notes by collector. Runs weekly Monday.

Cash Forecast

Expected collections based on aging + PTP. Runs daily at 7:00 AM.

Bad Debt Reserve

Reserve calculation by aging bucket, historical loss rates. Runs monthly.

All reports generated from NetSuite saved searches via TBA RESTlet. PDF exports include GFS letterhead and timestamp. Data refreshes are staggered to avoid API throttling.