Increase in Accounts Receivable (IAR) is a financial indicator that shows the increase in the amount of unpaid customer invoices. It’s a sign of a healthy business, where customers are taking longer to pay their debts. This money counts as an asset to the business and can be used to finance operations and growth. In other words, Increase in Accounts Receivable means your business has more money coming in – but you need to make sure it actually arrives! Keep track of this key figure in your accounts and stay on top of cash flow.