Your monthly meeting with the managing physician partner and the billing manager is taking place as the practice administrator. The billing manager has studied the accounts receivable report, and points out that the days in accounts receivable are 25 days, and that the total percentage of accounts older than 60 days is less than 10 percent . “I’d want to emphasize that our billing department is performing admirably, as indicated by our low days in arrears and great aging report,” the billing manager states. The controlling partner disagrees. “There are difficulties here that the AR report does not show”, he argues. “I know we are seeing more patients, yet our total collections are down.” “I respectfully disagree. The days in AR and the aging report tell it all,” explains the billing manager. There is obviously disagreement between the two, and you have determined that you must determine if indeed there is a problem, and how you would fix it. Based on your knowledge of the revenue cycle, how would you tackle this disagreement, and what would be your approach for a conclusion to present to both parties at a special meeting you will be holding with them next week?