Receivable (AR) icon next to the contract. COTOP provides RCC with a method for collecting Accounts Receivable balances for student financial aid and non-financial aid obligations.In this video we will learn all about Accounts receivable and the Order-to-cash cycle. No information is available for this page. Starting a business involves planning, making key financial decisions and completing a series of legal activities. Contains confidential and proprietary information of Ellucian and its subsidiaries. Konica Minolta can digitally transform your company with business automation solutions tailored for you. No information is available for this page. Accounts receivable are classified as an asset because they provide value to your company. (In this case, in the form of a future cash payment.).