Why does accounts receivable have such an impact on future income of a practice on a pro forma analysis?

$$Because accounts receivable reflect the volume$-$sensitive requirements for supplies, stock pharmaceuticals, and non$-$capital technology purchases

$$Because accounts receivable tells you how much money the practice will receive and if a payer such as

Medicare extends allowable time to pay, it will impact the practice's income

$$Because accounts receivable tells you how much money the practice owes to their suppliers and If a payer such as Medicare extends allowable time to pay, it will impact the practice's income