In October 2017, we began our review of Measuring Practice Billing Performance, and explained that there is no “silver bullet”, or single measure, that assesses overall performance, but rather a series of key measures to understand and monitor monthly. These measures include, but are not limited to: Accounts Receivable (A/R) balance, A/R Days Outstanding, Net Collection Percentage, and % of A/R greater than 120 days old. In this issue, we will review the calculation and meaning of Net Collection Percentage.