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Quick Answer

What Is Days in A/R?

Days in A/R is a KPI calculated as Total Accounts Receivable divided by Average Daily Charges (typically 90-day rolling average), representing the average number of days it takes a practice to collect on a billed charge.

  • Target Days in A/R under 35 for primary care/family practice, under 40 for surgical specialties, under 45 for behavioral health/PT (which carry more Medicaid mix).
  • Track monthly with 90-day rolling charges.
  • Investigate any 5+ day month-over-month increase.
KPI

Days in A/R

Also known as: DAR; Days Sales Outstanding (DSO); AR Days

Days in A/R is a KPI calculated as Total Accounts Receivable divided by Average Daily Charges (typically 90-day rolling average), representing the average number of days it takes a practice to collect on a billed charge.

Definition

Days in A/R = Total A/R ÷ (Total Charges over rolling period ÷ Days in period). The standard methodology uses a 90-day rolling charge average to smooth seasonality. MGMA benchmarks place the 25th percentile (best performers) at under 30 days, the median at 35-45 days, and the 75th percentile at 50+ days, varying by specialty. Procedural specialties with higher commercial-payer mix tend to have lower Days in A/R; specialties with heavy Medicaid or workers' comp populations tend higher due to slower payer cycles. Days in A/R does not distinguish recoverable vs uncollectible A/R — it must be paired with aging bucket analysis.

Example

A practice with $1.2M in total A/R and $35,000/day in average charges has 34.3 Days in A/R. If Days in A/R rises from 34 to 48 over three months while charge volume is stable, the cause is usually slower payer cycles, denial backlog, or charge-entry lag pushing claim submission later in the cycle.

Common Misconceptions

Days in A/R can be artificially lowered by aggressive write-offs of old A/R or by holding back charge entry — both create the appearance of improvement without actual cash flow gain. Always cross-check Days in A/R against Net Collection Rate to detect this.

Practical Application

Target Days in A/R under 35 for primary care/family practice, under 40 for surgical specialties, under 45 for behavioral health/PT (which carry more Medicaid mix). Track monthly with 90-day rolling charges. Investigate any 5+ day month-over-month increase.

№ 99 The Closing Argument

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