Accounts Receivables. Turn Up the Heat, Write Off or Send Off. You assess your account receivables on a regular basis, but when contemplating the future sale of your practice it’s the perfect time to take a close hard look. Make the call regarding which accounts receivables should be written off or sent off collections. You might consider starting with “Turning Up The Heat” by being stricter on slow-pay clients. Too many of these accounts on the books could affect the appraisal value and the negotiation process when selling your practice…thus reducing your proceeds for the sale.