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When do we hand over a debt to collections, and how do I book it?

Handover to collections is in our experience reasonable from +60 or +90 days past due, provided you sent 2 reminders and the customer no longer responds. The receivable stays on the books, but you add a provision.

Try this first

  1. 1Log your collection contacts (mail, phone, date) up to handover, the agency needs this.
  2. 2Send a final notice with a 14-day term, then hand over.
  3. 3Create a 'doubtful debtors provision' account in your package and book the full open amount there, conservatively.
  4. 4On receipt via the agency you book actual receipt against the receivable and the provision releases for the difference.
  5. 5Get a specification of collection costs so you can book them on a separate cost account.

When to bring us in

If you structurally face arrears and want a watertight collections flow with your accountant, we can set it up.

See also

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