In order to enlarge the volume of sales of large companies typically sell theirproducts on credit, where credit sales are not directly generate cash revenue, butcause the accounts. Once the receivables due, then may be recognized asoriginating from the collection of cash pitang. Therefore, accounts receivablemust be managed properly to prevent loss amounts. One way to calculate theamount of loss is the receivable aging method. This method is done byclassifying the delinquent accounts receivable based on the length of time inarrears. At PT. Indonesia Garment Finishing Freshtex aging set was 10-30 days,31-60 days, 61-90 days, and more than 91 days. After that the groups multipliedby the percentage of accounts receivable losses that have been determined basedon the experience of collecting accounts receivable in prior periods. GarmentFinishing Freshtex Indonesia in 2003.