Accounts receivable (AR) in medical billing refers to the money a healthcare provider is still waiting to collect for services that have already been provided. AR can include unpaid insurance claims, denied or underpaid claims, pending reimbursements, and outstanding patient balances. After a medical service is provided and a claim is submitted, the billing team tracks the claim until payment is received and properly posted. Effective AR management involves reviewing aging reports, following up with insurance companies, correcting billing issues, appealing eligible denials, and collecting patient balances when appropriate. A well-managed accounts receivable process helps healthcare practices maintain consistent cash flow, identify payment delays, reduce outstanding balances, and improve overall revenue cycle management.