This is what it says it is. AR is a collection process for our clients. We will collect on accounts that have quit paying or no longer pay our clients. We can offer mechanics or material-man liens when applicable as a part of the collection process. This means that our client repaired something or installed something of value and then they were not paid for this service or product. We offer to take care of all the tedious paperwork that is involved with filing a lien against the clients customer as a part of the collection process. If we cannot get the debtor to pay, then there is no charge to the client and we suggest a write-off to their accounting department after we lodge all applicable complaints and filings.