---
title: "What Is Accounts receivable? Dental Practice Glossary"
description: "Accounts receivable is money owed to a practice for services already provided, from patients who have not yet paid and from insurers that have not yet paid..."
url: https://joncopeland.multisites.ai/glossary/accounts-receivable
publisher: Copeland Consulting Services
email: drcopeland@joncopelanddds.com
contact: https://joncopeland.multisites.ai/contact
---

Finance and valuation

# Accounts receivable

Accounts receivable is money owed to a practice for services already provided, from patients who have not yet paid and from insurers that have not yet paid claims.

The SBA's glossary lists accounts receivable as an example of an asset and as part of current assets, which are items that can be converted to cash in less than a year. For a dental practice the balance includes patient balances and unpaid insurance claims. The ADA lists accounts receivable first among possible KPIs, along with insurance claim aging, which shows how long claims have been outstanding. Receivables tie up cash, so they affect [cash flow](https://joncopeland.multisites.ai/glossary/cash-flow). Owners watch the total and the age of each balance. See [days sales outstanding](https://joncopeland.multisites.ai/glossary/days-sales-outstanding) and [revenue cycle](https://joncopeland.multisites.ai/glossary/revenue-cycle).

[Next stepPractice consulting with Dr. Copeland](https://joncopeland.multisites.ai/contact?topic=consulting)

## Related terms

-   [Days sales outstanding](https://joncopeland.multisites.ai/glossary/days-sales-outstanding)
-   [Cash flow](https://joncopeland.multisites.ai/glossary/cash-flow)
-   [Revenue cycle](https://joncopeland.multisites.ai/glossary/revenue-cycle)
-   [Dental claim](https://joncopeland.multisites.ai/glossary/dental-claim)

## Sources

1.  [SBA, Glossary of Business Financial Terms](https://www.sba.gov/document/support--glossary-business-financial-terms)
2.  [ADA, Key Performance Indicators (KPIs)](https://www.ada.org/resources/practice/practice-management/measuring-success20160428t155202)

## Talk with Dr. Copeland

[Contact Dr. Copeland](https://joncopeland.multisites.ai/contact)[Email](mailto:drcopeland@joncopelanddds.com)