The receivable balance pattern, also known as the payments pattern approach, provides a way of monitoring accounts receivable. This technique examines the percentage of credit sales for a given time period (usually one month) that are still outstanding at the end of each subsequent time period. This approach is not affected by changes in sales levels, as the average collection period (ACP) and aging schedule are, so the receivable balance pattern does not give misleading signals. In addition, this approach can develop predictions of receivable balances and collections as part of a cash flow forecast.