Accounts receivable may or may not be part of a business sale. Where it is left in, it is typically
matched up with the payables (i.e., the buyer takes over the receivables and pays the
payables). Specific things to look for when you examine accounts receivable are:
– Review an aging schedule
– Understand if there is customer concentration
– Review any overdue/disputed accounts
– Understand the amount held as a reserve for bad debts
– If a buyer buys receivables, it should be clear who is responsible for any amount that is

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