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  • ASTM
    D8611-25 Standard Guide for Accounts Receivable (AR) and Collections
    Edition: 2025
    $144.00
    Unlimited Users per year

Description of ASTM-D8611 2025

ASTM D8611-25

Active Standard: Standard Guide for Accounts Receivable (AR) and Collections




ASTM D8611

Scope

1.1 The growth and success of any organization in the cannabis industry relies on the efficient management of cash flow. Accounts receivable (AR), which represent the money owed to a business by customers or clients for the products or services provided, play a crucial role in the revenue stream.

1.2 Cannabis in the United States has historically been a cash-only industry and, as the industry matures and banking is more accessible, AR collections are often difficult with no definitive process to gauge risk exposure or assure all the necessary steps are taken.

1.3 In this guide, a framework for granting credit, managing AR, and AR is provided.

1.4 This guide is not intended to address hemp-related business financial transactions.

1.5 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.

1.6 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.


Keywords

accounts payable; accounts receivable; aged receivables; cash; cash flow; collections; credit; credit limit; credit policy; financial statement; invoice; past due;


ICS Code

ICS Number Code 03.100.60 (Accountancy)


DOI: 10.1520/D8611-25



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