As accounts receivable (A/R) accounts age, they generally:

As accounts receivable (A/R) accounts age, they generally become more challenging to resolve. This is primarily due to various factors that compound over time. When an account becomes aged, it often reflects overdue payments that may indicate potential issues with the payer's financial situation, such as cash flow difficulties or disputes regarding the billed services or products.

Moreover, as time progresses, the likelihood of collecting on these debts diminishes. Changes in the payer’s contact information or even their financial stability can affect the resolution process, making it more difficult to collect what is owed. In addition, older receivables may require more extensive collection efforts or legal intervention, which adds complexity to the resolution process.

Aging accounts can also lead to complications in discerning the exact nature of the outstanding balance, especially if there have been disputes or if payment arrangements were not clearly communicated or documented. Therefore, with the increasing age of A/R accounts, the resolution becomes more burdensome and complex, enhancing the chances that they will not be collected in full or at all.