A commercial wash account can produce recorded sales before it produces collected cash. Review the invoice, payment and customer relationship separately. This tool reconciles a defined receivable population, ages balances using actual due dates and measures customer concentration using a separate net-revenue table.
Identify how each commercial account is billed
Separate usage-billed house credit, prepaid balances, subscriptions and card-on-file arrangements. Obtain the agreement, authorized account or vehicle references, service log, discount schedule, invoice terms, credits, disputes and subsequent receipts. Use aliases in the public workbook; keep customer identities and account documents in your authorized systems.
DRB’s Sierra documentation describes usage-billed house-credit accounts and a fleet report used for monthly billing. Rinsed describes several fleet billing methods, including non-card billing. These are examples of provider workflows, not proof of the system or contract at a particular wash.
Reconcile chargeable usage to invoices. Employee or maintenance access, complimentary washes, duplicate identifiers and unauthorized use can affect counts without creating equivalent sales. Ask which records distinguish these populations before multiplying every scan by a retail ticket.
Roll opening balances into the closing ledger
Choose a period and use its ending date as the aging snapshot. Include all opening receivables and new invoices issued during the period, including invoices fully settled by the end. For an older invoice enter its outstanding opening balance, not its original face amount if part was already paid. For a new invoice enter the period invoice amount. Do not enter both for the same invoice.
Allocate only this period’s receipts, credits and write-offs to each invoice. Their dates and evidence belong in the source reference. A receipt after the snapshot can support subsequent collection review but must not change the earlier aging. The tool rejects allocations greater than the entered invoice balance.
Closing invoice balance = opening outstanding + period invoices − credits − write-offs − allocated receipts Ledger difference = recorded closing receivables − complete invoice-population expectation
Show unallocated cash and customer credit balances separately. They do not cancel a different customer’s overdue invoice. A sample of open invoices cannot reconcile the entire period’s sales or receipts. Leave the complete-population declaration unchecked until the scope supports it; the entered subtotals remain visible.
Use contractual due dates for aging
Days past due equal the calendar-day difference between the snapshot and contractual due date, floored at zero. A balance due today is current. Buckets are current, 1–30, 31–60, 61–90 and over 90 days. Missing due dates remain in an unknown-date bucket; the workbook does not invent 30-day terms.
An overdue balance is a collection question, not automatically a loss, tax deduction or valuation haircut. Review disputes, credit notes, subsequent payments, contract terms and the accountant’s treatment. Conversely, a current invoice is not guaranteed collectible. Keep factual payment evidence distinct from an estimated allowance or negotiated closing value.
Reproduce the fictional commercial ledger
The invented period starts with $8,000 outstanding. Add $12,000 issued invoices, subtract $9,000 allocated receipts and $500 credits: expected closing receivables are $10,500. The sample includes a $6,000 invoice fully issued and paid during the period, so both activity and the zero ending balance remain in the rollforward. A $10,300 ledger leaves a −$200 difference.
The $10,500 balance comprises $3,500 current, $3,000 at 1–30 days, $2,500 at 31–60 days and $1,500 at 61–90 days. Known-date overdue balances total $7,000. Those sums identify where to investigate; they do not prescribe a reserve percentage.
Measure concentration with the right denominator
The separate customer table uses net service revenue excluding collected tax for the same review period. Invoice balances may include tax and concern older sales, so receivables cannot replace this revenue population. In the fictional revenue example, account A produces $6,000 of $12,000 fleet revenue: 50% of that segment. Against $100,000 whole-site revenue it is 6%. Both are correct, but they answer different questions.
Enter documented direct service costs to see account contribution. Losing the account’s contribution is a scenario before fixed-cost changes, replacement demand or changed service capacity. It is not automatically the reduction in whole-business earnings. Do not apply a generic “safe concentration” threshold or assume a low revenue share makes a disputed balance harmless.
Confirm relationship continuity and closing treatment
Review termination, assignment, renewal, price, service and billing provisions with the relevant parties. A recurring customer relationship is not necessarily a transferable contract. Tax status also needs its own evidence; the sales-tax review keeps that question separate from whether an invoice has been collected.
Use the closing-adjustments workbook to classify accepted receivable balances under the actual purchase agreement. Move a balance into that mechanism once; do not also deduct it independently in seller proceeds without support. Use monthly runway to model collection timing and segment analysis for broader mixed-service economics.
The editor reviews this method annually and provider references when revised. Current contracts, dated allocations and subsequent receipts determine the usefulness of an actual review.
Download the fictional case v1
Sources and scope
Official and original sources checked October 31, 2026. These sources support the identified rules and methods; they do not verify a particular business or property.
- DRB — DRB — Setup Fleet Account in SierraThis product supports house-credit usage accounts and a fleet report used for monthly billing, including account discounts. Evidence for one provider workflow, not a claim about every system, contract or fleet customer.
- Rinsed — Rinsed — Fleet Plan releaseThe provider describes several billing methods, including card-on-file and non-card billing. Provider description only. Billing method does not establish collectibility, transfer consent or tax exemption.
- New York Tax — New York Tax — Car Wash Services, TB-ST-105The bulletin distinguishes assistance, equipment activation/payment, prepaid products and resale arrangements. An automated-wash label alone does not resolve tax treatment. General published guidance, not a ruling on a particular service or current contract. Recheck developments and obtain adviser classification before publication or reliance.
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Verify the revenue · Normalize earnings · Model the cash flow