Key components of accounts receivBLE FORECASTING

What is key components of accounts receivable forecasting

No need to double post your question.

The question is vague. Forecasting what? Whether to write an account off, how much to estimate as uncollectible? That's not very clear.

My first inclination was to think it was related to the estimation of uncollectibles, in which case I suspect these "key components" are just a list the author has put together. To me, the answer is "the past." Really, it's based on the past. How one might divide that down into "components" is rather opinion.