Back to search

days in accounts receivable

days_ar
finance·Updated Jun 13, 2026

Definition

ISO-11179 Definition

A key revenue cycle performance metric measuring the average number of days it takes a healthcare organization to collect payment after services are rendered, calculated by dividing net accounts receivable by average daily net patient service revenue. Days in accounts receivable is one of the most important indicators of revenue cycle efficiency — lower values indicate faster collection and better cash flow management. Industry benchmarks vary by provider type, with physician practices typically targeting under 40 days and hospitals targeting under 50 days.

High days in accounts receivable signals problems in claim submission timeliness, denial management effectiveness, or patient balance collection processes. Healthcare data teams calculate days_ar at the organization, department, payer, and service line levels to identify performance variation, track improvement over time, and benchmark against industry standards from HFMA, MGMA, and Advisory Board surveys.

Standard Abbreviation

days_ar

Category

finance

Production DDL — FACT_CLAIM_TRANSACTION

FACT_CLAIM_TRANSACTION.sql
CREATE OR REPLACE TABLE FACT_CLAIM_TRANSACTION (
    clm_txn_key     INTEGER        NOT NULL  -- surrogate key,
    clm_id          VARCHAR(50)    NOT NULL  -- claim identifier,
    mbr_key         INTEGER        NOT NULL  -- FK to DIM_MEMBER,
    prvdr_key       INTEGER        NOT NULL  -- FK to DIM_PROVIDER,
    clm_typ_cd      VARCHAR(10)              -- claim type code,
    tot_chrg_amt    DECIMAL(18,2)            -- total charged amount,
    tot_alwd_amt    DECIMAL(18,2)            -- total allowed amount,
    tot_pd_amt      DECIMAL(18,2)            -- total paid amount,
    cntrct_adj_amt  DECIMAL(18,2)            -- contractual adjustment,
    denial_ind      CHAR(1)                  -- denial indicator,
    denial_rsn_cd   VARCHAR(10)              -- denial reason code,
    prior_auth_nbr  VARCHAR(30)              -- authorization number,
    clm_lag_days    SMALLINT                 -- claim lag days,
    days_ar         SMALLINT                 -- days in AR,
    load_dt         TIMESTAMP_NTZ  NOT NULL  -- load timestamp
);

Standard Snowflake DDL for the canonical finance table. Convert to BigQuery or Databricks →

Why This Term Matters

Healthcare data terminology is foundational for any data engineer working in this industry. Precise understanding of standard terms enables accurate schema design, reduces downstream data quality issues, and ensures pipelines meet the regulatory and interoperability requirements imposed by HIPAA, HL7 FHIR, and CMS reporting frameworks. Without this foundation, even technically well-built pipelines produce data that fails validation when it reaches payers or regulators.

Looking for more healthcare terms?

Browse our complete library of 100,000+ standardized healthcare data terms

Browse All Terms