This document discusses accounts receivable management and credit policies. It covers terms of sale, credit analysis, collection policies, credit instruments, finding implied interest rates, determining creditworthiness, credit monitoring, and collection efforts. Specifically, it discusses basic credit terms of 2/10 net 45, collecting credit information like financial statements and payment history, calculating credit scores, monitoring average collection period and aging accounts receivable, and steps in collection efforts like delinquency letters, phone calls, collection agencies, and legal action.