This document introduces commonly overlooked ineligibles that can affect a company's borrowing capacity when calculating its borrowing base. It focuses on the first three ineligibles for accounts receivable: over 90 days, cross-aged, and aged credits. The field examiner's calculation of borrowing base availability differed from the borrower's calculation by over $600,000 due to unreported ineligible accounts receivable. The document urges lenders to understand a company's credit terms, collection practices, and industry to properly identify ineligible accounts.