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What percentage of medical A/R should be over 90 days?

A commonly used target is to keep insurance A/R over 90 days below 15–20% of total A/R, and A/R over 120 days below roughly 10–12%. Well-run specialty practices often run lower. These are widely used rules of thumb rather than a regulatory standard; MGMA DataDive and HFMA MAP Keys are the benchmark sources practices compare against.

Revenue cycle · Published September 11, 2026 · MARR Partners

The metrics and how to calculate them

Core A/R metrics
MetricFormulaCommonly used target
Percent of A/R over 90 daysA/R aged > 90 days ÷ total A/RUnder 15–20%
Percent of A/R over 120 daysA/R aged > 120 days ÷ total A/RUnder 10–12%
Days in A/RTotal A/R ÷ (annual gross charges ÷ 365)Under 40–50 days
Net collection ratePayments ÷ (charges − contractual adjustments)95% or higher

HFMA's MAP Keys define "aged A/R as a percentage of total billed A/R" by age bucket as a standard revenue-cycle metric, and MGMA publishes specialty-level A/R distributions in DataDive. Use those for your specialty; a surgical practice with heavy prior-authorization volume will not look like a dermatology practice.

Why 90 days is the line

Most clean claims adjudicate in 14–45 days. A claim still open at 90 days has almost always hit a problem: a denial, a records request, a coordination-of-benefits question, or a payer that lost it. From that point the claim is racing appeal deadlines. Medicare allows 120 days from the initial determination for a redetermination (CMS); commercial contracts often allow 60–180 days. The 90-day bucket is where recoverable money starts becoming unrecoverable.

What a high percentage usually means

  • Above 20% and rising month over month: the billing team is under-staffed for follow-up, or a workflow (authorizations, eligibility) is generating denials faster than they are worked.
  • A sudden jump in one quarter: a vendor change, a system migration, or the departure of a billing manager. Look for claims with no notes.
  • High percentage concentrated in one or two payers: a contract or credentialing problem, or a payer-side processing issue worth escalating to provider relations.
  • High percentage of small balances: often underpayments and secondary claims that were never billed, which are cheap to fix in bulk.

What to do if you are above target

  1. Pull the 90+ day insurance aging by payer and by denial reason. Denominators matter: exclude patient balances and credit balances.
  2. Sort by deadline first, then by balance. Anything within 30 days of a filing or appeal limit is worked before anything else.
  3. Separate the queue from current billing. A team measured on days in A/R will always work this week's claims first; aged claims need a dedicated owner. See should you outsource aged A/R?
  4. Report root causes back to the front end so the percentage stops regrowing.

Sources

  1. MGMA DataDive: practice operations, A/R, and revenue-cycle benchmarks
  2. HFMA MAP Keys: standard revenue-cycle metrics including days in A/R and aged A/R as a percentage of total A/R
  3. CMS, Original Medicare (fee-for-service) appeals: five levels; redetermination within 120 days, reconsideration within 180 days
  4. CMS, Medicare timely filing requirements: claims must be filed within one calendar year of the date of service

Figures attributed to a source are that source's; commonly used benchmarks are labeled as such. Verify deadlines against your own payer contracts.

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