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Cash & working capital
Receivables aging
Receivables bucketed by how overdue they are — current, 30, 60, 90+ days — to see collection risk and where to chase.
Owned by: Entry analystTest band: Entry analyst
In practice
Anything past 90 days is a collection problem, not a receivable. Reserve for it and chase it, and ask why the customer is still being shipped to.
The kind of thing the test asks
- On an A/R aging report, which bucket needs attention first?
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