Which of the following is not a component that makes up A/R funds?

The correct choice identifies a time frame that is not typically classified as its own distinct category when assessing accounts receivable (A/R) funds. In accounts receivable management, the overdue payments are usually categorized into specific periods based on how long the accounts have been past their due date, such as 30 days, 60 days, and sometimes even beyond 90 days.

While the existing classifications focus on 30 days, 60 days, and longer overdue amounts, 45 days past due does not represent a standard categorization used in the industry. It falls in between the commonly used 30-day and 60-day categories and is not typically isolated as a separate component in A/R management practices.

Therefore, while other classifications are essential for understanding the aging of receivables and assessing risk, the 45 days past due option is less relevant and not frequently included in A/R funds assessments.