An Accounts Receivable (AR) report is a financial document that shows a company's outstanding debts from customers who have purchased goods or services on credit. The report typically includes information such as the customer's name, invoice number, invoice date, due date, and the amount of the outstanding debt. It is used by companies to monitor and manage the collection of their receivables, and to make decisions about credit policies and financial planning. The report is usually generated on a regular basis, such as monthly or quarterly, and is often used in conjunction with other financial reports, such as the balance sheet and income statement, to gain a comprehensive understanding of a company's financial health