I have a client whose patient collection is over ...
Are your client's Accounts Receivable over $100,000? Or does your client have a patient whose outstanding balance is over $100,000? It is not clear from your question.
Some rhetorical questions for you, the answers to which should help your client decide what to do.
If the patient's balance is over $100,000, for how long has it been this high? Are they making payments? How many patient statements have you sent them since this balance began accumulating? How many times have you called them directly about their outstanding balance?
But - most of all - what does your client want to do about this? That is probably the most important question.
We send out 3 patient statements and make 2 phone calls over the course of three months. Mid-way through the fourth month, if we have received no response from the customer, we submit the facts about that patient's account to our client. The client decides what he wants to do. If he wants to turn them over to collections, we send a fourth statement - colored differently than normal statements - stating that if payment is not received within a specified number of days, we will turn the account over to collections.
If a patient is making payments, we do not consider them for collections.