What is Accounts Receivable? The process, KPIs and metrics
https://www.celonis.com/blog/what-is-accounts-receivable-the-process-kpis-and-metrics-that-matter/
WEBAccounts Receivable (AR or A/R), sometimes called “receivables,” is how companies ensure, receive and process customer payments. In general accounting, Accounts Receivable is the money owed to a business for goods and services delivered but not yet paid for, i.e. purchased by customers on credit.
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