Working capital

Accounts receivable due diligence: how much of the AR is actually collectible?

Published August 31, 2026 · Reviewed by The Diligence Standard Team · Updated September 11, 2026

Aging, concentration, disputes, credits, related parties and post-close collection responsibility can make the balance sheet overstate usable working capital.

This guide is organized around the evidence a buyer or seller should be able to reconcile before relying on a transaction claim.