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How are accounts receivable (A/R) and days in A/R calculated?

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How are accounts receivable (A/R) and days in A/R calculated?

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• Current to 30 days • 31 to 60 days • 61 to 90 days • 91 to 120 days • Over 120 days • Total A/R We calculate days in A/R by dividing 1 by 365 times gross fee-for-service charges, which equals days of gross fee-for-service charges in A/R.

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