I agree on receivables and having talked to the company am still a little uncomfortable because they won't be specific about (a) what went wrong and (b) what they are doing about it.  They have said that they are checking customer credit more rigorously and that they are pursuing accounts owing more vigorously.  But I have been trying to figure out what question I need to ask them to clarify things further.  I know they have to respect client privacy, but I want to get additional information on who their clients are and what the problems with getting payments have been.