Question: When we turn a patient balance over to a collection agency, should we write off the amount, or should we leave it on your books so it shows in our accounts receivable? New Jersey Subscriber Answer: Recording and tracking balances that are turned over to a collection agency depend on your computer practice-management system. Some systems allow you to report balances in collection in a separate file, so you can print an accounts-receivables report including or excluding the amount that has been sent to the agency. You can see how much of your total A/R is with the collection agency and obtain an accurate assessment of your A/R. If you are unable to separate balances in collection from your total A/R, your real receivables number will be inflated because you will have dollars included that you have less chance of getting paid. If your system is unable to account separately for balances in collection, you can do the following to track the accounts: