Provide a Customer ID to identify a customer associated with the pending item. Receivables may be created when: 1.Our guide explains the 9 steps to optimize the AR process using accounts receivable flow charts. An accounts receivable purchase agreement is a legally binding contract that governs the purchase of accounts receivable between parties in a specific location. Input values are edited against the FLAIR Statewide Vendor File, the FLAIR Accounts Receivable Customer Files, or the FLAIR Account Description File. Receivable (AR) icon next to the contract. This article covers the basics of how to handle delinquent accounts and their impact on accounts receivable for streamlining AR workflows.