Something I see over and over after an acquisition: the seller stopped working the old receivables long before close. Sometimes they're written off, sometimes they're just sitting at 180+ days with no notes. Either way, the new owner treats them as zero. A few things worth doing in your first 90 days: 1. Pull the full aging, including anything written off in the last 2 to 3 years. Write-offs often aren't in the aging at all. 2. Sort it by age and by whether the customer still exists. Accounts still within the statute of limitations with a live debtor are where the money is. 3. Find out why each one stopped. "Disputed" and "nobody followed up" are very different files. Most of the time it's the second. 4. Decide what you'll work yourself and what you'll hand off. Your team should spend its time on current customers, not two-year-old files. 5. Don't wait. Every month a file sits, it gets harder. On in-statute accounts companies had given up on, we've recovered more than 50%. Happy to answer questions on any of this.