Businesses must consider balancing the electronic and environmental emphasis with the prospects of needing the communications, records or documents at some future time, or to provide proof of evidence of a relationship, transaction or occurrence.

There appears to be a prevailing preference among wholesale supply houses to favor the generating of additional sales, yet unnecessarily sacrifice a conservative approach to credit and the education of the credit and sales staff. An effort to implement conservative credit measures and educate the staff will be worthwhile in reducing uncollectible receivables.