If you're looking for a heavy duty book with tons of details, this book is not for you. However, if you want a quick read with the techniques that 54 real live sales people use to collect past due accounts this 70 page booklet will be helpful. This quick read makes an excellent tool to hand out to your sales team who typically don't like to be overloaded with too much information. While having a small accounts-receivable balance indicates good financial management, (around 1.5% to 2.5% of your gross income), collecting past-due balances is a difficult aspect of the sales process. Studies show that 75% of receivables that are 3 months delinquent are paid. However, this number drops to 56% after 6 months. Therefore your delay in collecting past-due accounts will reduce your chance of receiving payment.