When you have a high accounts receivables balance, it is a red flag that there are inefficiencies in your Revenue Cycle Management. If these amounts have gone unpaid for longer than three months, look into how Collections are currently being processed and managed. Health care insurance plans are also a factor due to their varying proprietary rules which may be a cause for denials and resulting payment delays. Revenue loss can usually be traced to problems in the following areas: Patient Collections, Failure to Address Claim Denials, Failure to Review Write-Offs and Staffing. Below is a summary of the problems and what steps you can take to make improvements.