First you want to look professional so make sure you have the provider sign some sort of confidentiality agreement or BAA before they send over the accounts for you to look at. When they say over 60 days, you want to look and see how much past 60 days <g> Once you look at the aging of the accounts and any specific problems you can get a better idea on how to charge. For example, if these are claims that have never been paid by insurance carriers there's better chance of collection as long as they are not too old. If these are mostly patient balances it can get a bit trickier. Collections and A/R cleanup could be different, it depends on the accounts. Collections is mainly all collections from patient's (out of pocket) and usually older than 60 days to get to that point. In some states you need a surety bond to "act" as a collection service and in some you need a surety bond only if you will be collecting the monies first, you have to check your state collection laws.