Since the days when computers first came into common use, there must have been tens of thousands of accounts receivable programs written. There are probably a dozen or more accounts receivable projects underway as you read these words. And somewhere today, one of them is failing. Imagine that! A project requiring no real technical innovation is going down the tubes. Accounts receivable is a wheel that's been reinvented so often that many veteran developers could stumble through such projects with their eyes closed. Yet these efforts sometimes still manage to fail.