A $3.8M concrete subcontractor had $140K in stalled receivables — invoices submitted but not collected due to missing documentation, disputed milestones, and no formal follow-up process. Suppliers were being paid late. SPM recovered the $140K within 60 days by organizing documentation, sending formal demand notices, and engaging lien rights on one account. Average collection days dropped from 87 to 42. This case study covers the situation, the three-step recovery, and the collections system built to prevent recurrence.

CONCRETE CONTRACTOR$3.8M REVENUE $140K AR RECOVERED87 TO 42 DAYS LIEN RIGHTSCOLLECTIONS PROCESS CONCRETE CONTRACTOR$3.8M REVENUE $140K AR RECOVERED87 TO 42 DAYS LIEN RIGHTSCOLLECTIONS PROCESS
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Case Study · Concrete Contractor

$140K Stalled. Suppliers Waiting.

A $3.8M concrete subcontractor had $140K sitting in stalled receivables — invoices out, nothing coming back. Suppliers were slipping to 60-day payments. The owner knew the cash was owed but had no formal process for collecting it. SPM recovered the $140K in 60 days and cut average collection time nearly in half.
Published: May 2026Updated: May 2026
$140K
Stalled AR Recovered
87→42
Collection Days Reduced
60
Days to Full Recovery
The Situation

Invoices Out. Nothing Coming Back.

Concrete subcontractors bill on milestones. When a GC disputes completion or delays phase sign-off, billing stops. Without documentation and a collections cadence, the contractor waits. The money is owed — it's just not moving.

Three problem accounts made up the bulk of the $140K. One GC was disputing a flatwork completion, claiming surface quality didn't meet spec at sign-off. One was simply slow — the project owner hadn't released funds to the GC. And one hadn't responded to the last three invoice emails.

Meanwhile the concrete supplier had extended terms twice. The ready-mix account was current but barely. And the owner had stopped paying himself to keep payroll liquid.

The missing piece: There was no formal follow-up process. Invoices went out by email. When they didn't get paid, the owner called. When calls didn't work, nothing happened. The GCs had learned this was a low-friction account — which meant they paid later.

The Recovery

Document. Demand. Lien.

SPM's collections approach follows a three-step escalation: organize the documentation, send a formal demand with a deadline, file a preliminary lien notice at day 60. Most accounts resolve at step one or two.
Week One
Documentation Package Built for Each Account
SPM built a documentation package for each problem account: executed pay applications, delivery tickets, pour logs, field photos dated at completion, and any written confirmation of milestone acceptance. For the disputed flatwork account, the photos documented the surface condition at sign-off. The dispute dissolved on review.
Weeks Two and Three
Formal Demand Letters with 10-Day Deadline
SPM sent formal demand letters to all three accounts referencing the documentation package and noting that lien rights would be exercised if payment was not received within 10 business days. Two of the three accounts paid within the window.
Day 45
Preliminary Lien Filed on Third Account
The non-responsive account received a preliminary lien notice through National Lien Services. Payment came within 10 days of filing.
Day 60 and Beyond
$140K Collected. System Built.
All three accounts paid. SPM built a standing collections process: 30-day email follow-up, 45-day formal letter, 60-day lien notice — automatic on every account, every time. Average collection days dropped from 87 to 42 within three billing cycles. Supplier relationships stabilized.
Frequently Asked Questions

Common Questions.

Concrete billing is milestone-based. When a GC disputes completion or delays sign-off, the billing clock stops. Without a formal follow-up process and lien rights awareness, the concrete sub waits at the GC's schedule. A documented escalation path — follow-up at 30 days, formal demand at 45, lien at 60 — changes that dynamic entirely.

Industry average is 60–75 days for concrete subs in the $1M–$10M range. Best-in-class with formal AR processes and lien rights management collect in 35–50 days. Every 10-day reduction at $3M revenue is roughly $80–100K of additional liquidity — which is the difference between making payroll easily and scrambling.

Three steps: submit pay apps on schedule, send a formal written follow-up at 30 days, and file a preliminary lien at 60 days. Most contractors do the first and skip the last two. The lien notice is what actually accelerates payment — GCs respond to documented lien exposure in a way they don't respond to phone calls. Schedule a call if your AR is aging past 60 days.

Josh Luebker — Fractional CFO, The Construction CFO
Josh Luebker
Fractional CFO · The Construction CFO

Former commercial construction project manager and master electrician. Managed 150+ projects totaling $300M+. Now fractional CFO for commercial subcontractors doing $1M–$12M through Sulphur Prairie Management. About Josh →  |  LinkedIn →

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