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Accounts Receivable Management Best Practices John G. Salek John Wiley & Sons, Inc. Accounts Receivable Management Best Practices Accounts Receivable Management Best Practices John G. Salek John Wiley & Sons, Inc. This book is printed on acid-free paper. ∞ Copyright © 2005 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-6468600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our Web site at www.wiley.com. Library of Congress Cataloging-in-Publication Data: Salek, John G. Accounts receivable management best practices / John G. Salek. p. cm. Includes index. ISBN-10: 0-471-71654-5 (cloth) ISBN-13: 978-0-471-71654-9 1. Accounts receivable. I. Title. HF5681.A3S23 2005 658.15'224—dc22 2005003023 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 This book is dedicated to the people and institutions who have helped me immeasurably through the years. My parents, who persevered in their lives through the Great Depression and World War II to provide a wonderful childhood environment for my brothers and I to grow up and be happy in our chosen endeavors. My brothers, who walked beside me during the early years and who have since prospered in their chosen professions. Linda, the love of my life and my wife of 27 years, who has been at my side the majority of my adult life, providing support and stability. Our two children, Michael and Stephanie, who have been an unending source of joy and pride. The teachers, professors, and coaches at Ramapo High School in Franklin Lakes, New Jersey; The University of Connecticut; and The Amos Tuck School of Business Administration at Dartmouth College; who provided the educational foundation to succeed. Bob Troisio, my mentor at International Paper Company, who introduced me into the field of receivables management over a quarter of a century ago.