Most buyers test revenue, margins, and customer concentration hard. Receivables usually get one line in the QoE and a face-value number in the peg. An aging report only tells you how old an invoice is. Before you count 90-plus day B2B balances as working capital, check five data points on the biggest accounts: 1. Is the customer still an active operating business? 2. When was the last payment, not just the last invoice? 3. Is the customer still ordering, or has all activity stopped? 4. Is there a real email trail or dispute on file, or just silence? 5. Can the seller produce the PO, invoice, and proof of delivery or work completed? When the seller has stopped actively working an account, face value rarely turns into cash on schedule. Catching those balances before close puts them in the peg or a holdback instead of your first 90 days. If anyone is looking at a messy aging right now, we run a free 48-hour AR Score on up to 50 B2B accounts so you can see account-by-account collectability before close. Happy to share a sample report by DM. What has surprised people most in AR after closing?