December is typically the month in which cash collections from receivables is the lowest. This puts added stress on business owners as they try to meet the cash needs of their company, survive the Holidays and try to collect bills without being branded with the "Scrooge" image. The top and most common reasons that cause cash collections to decrease each December are:

  1. Accrual-based companies like to show more cash on their balance sheet on December 31st and are sometimes reluctant to pay their bills in December
  2. The person that cuts the checks takes Holiday vacations and is not available to cut checks
  3. Illnesses, such as the common cold, cause payables people to be out on sick-leave
  4. Your company's staff may be more interested in the holidays and vacations than in collecting cash from your customers
  5. Your customers may have their own cash collection problems, of which they pass on to your company
  6. The check signer may be on holiday vacation