AR stands for Account Receivable and it is a part of the Medical billing process and Revenue cycle management (RCM) of the United State of America & prior to understanding AR, it is necessary to understand the Medical billing process & RCM, so let's start understanding these two processes.In the United State of America, when a patient visits a doctor for a check-up or treatment then he/she takes the service but does not pay the doctor if has an insurance policy. He/She provides policy details to the doctor and the doctor gets the money from the insurance company. To get the payment for the services rendered to the patient, doctors need to bill the service to the insurance company in the claim form that includes patient information, provider information, service performed in the form of CPT, and Diagnosis code with the billed amount. Based on the CPT and diagnosis code, the insurance company makes the payment for a certain amount if there is no issue. This entire process looks simple but it has a highly complex process behind the scenes. In medical billing, the doctor is also known as the Provider.The process of generating claims, submitting them to insurance, and following up on claims to get the resolution is known as the Medical billing process.